https://www.taxtmi.com/acts?id=56539 Section 52 replaces references to digital signatures and Digital Signature Certificates with electronic signatures and Electronic Signature Certificates across specified evidentiary provisions. It also inserts section 45A, under which the opinion of an Examiner of Electronic Evidence is a relevant fact when a court considers information transmitted or stored in a computer resource or other electronic or digital form. The Examiner is treated as an expert for this evidentiary purpose. en-us Mon, 05 Oct 2026 12:52:42 +0530 Mon, 05 Oct 2026 12:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56539 Section 52 replaces references to digital signatures and Digital Signature Certificates with electronic signatures and Electronic Signature Certificates across specified evidentiary provisions. It also inserts section 45A, under which the opinion of an Examiner of Electronic Evidence is a relevant fact when a court considers information transmitted or stored in a computer resource or other electronic or digital form. The Examiner is treated as an expert for this evidentiary purpose. Act-Rules F. Acts / Amendment Acts Mon, 05 Oct 2026 12:52:42 +0530 https://www.taxtmi.com/acts?id=56539