Presumption as to electronic records and electronic signatures.

What this section does

In proceedings involving a secure electronic record, the Court shall presume (unless the contrary is proved) that the record has not been altered since the point of time to which its secure status relates. In proceedings involving a secure electronic signature, the Court shall presume that the signature was affixed by the subscriber with the intention of signing or approving the electronic record. Outside the context of secure electronic records or secure electronic signatures, no presumption of authenticity or integrity arises.

AI-generated plain-language summary. For the binding statutory text, see India Code (official).

The rule in one line

Secure electronic records are presumed unaltered and secure electronic signatures are presumed intentionally affixed by the subscriber, unless the contrary is proved.

When it applies

• A digitally signed tax return bearing a secure electronic signature is produced — the court presumes the subscriber intentionally signed it and the record has not been tampered with.
• An ordinary (non-secure) electronic document is produced — no presumption of authenticity or integrity arises under this section.

Derived from IEA s.85B.