Search Results for Tag : Electronic Record

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Madras High Court: Primary Evidence of Electronic Record Admissible Without Compliance U/S 65(B)(23.05.2017)

Madras High Court has observed that primary evidence of electronic record under Section 62 of Indian Evidence Act, 1872 would be admissible in evidenc.....

Tags : Madras High Court, Electronic Record , Evidence

CBDT Amends IT Rules to Ease Authentication of Electronic Records in Faceless Assessment Proceedings(08.09.2021)

Central Board of Direct Taxes has amended Income-tax Rules, 1962 (‘the Rules’) vide notification no G.S.R. 616(E) dated 6th September 2021 for easing .....

Tags : Central Board of Direct Taxes, Authentication of Electronic Records in Faceless Assessment Proceedings

Supreme Court: Courts Can Rely on Electronic Records Sans Certificate(05.02.2018)

Supreme Court has held that the requirement of a certificate to make an electronic evidence admissible is not mandatory "wherever interest of justice .....

Tags : Supreme Court, Electronic Records

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CBDT amends Income-tax Rules, 1962 to ease authentication of electronic records submitted in faceless assessment proceedings(07.09.2021)

The Government has amended Income-tax Rules, 1962 ('the Rules') vide notification no. G.S.R. 616(E) dated 6th September, 2021 for easing the process o.....

Tags : Rules, Amendment, Authentication, Electronic records