Use of electronic records and electronic signatures in Government and its agencies.
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....electronic records and electronic signatures in Government and its agencies .- (1) Where any law provides for- (a) the filing of any form, application or any other document with any office, a....
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....shall be deemed to have been satisfied if such filing, issue, grant, receipt or payment, as the case may be, is effected by means of such electronic form as may be prescribed by the appropriate Govern....
TaxTMI