Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Text Size
Saturation
Help

Section 85B

Presumption as to electronic records and digital signatures

Section

Section Number

85B

Chapter

Act

Indian Evidence Act, 1872

Year

Presumption as to electronic records and digital signatures

Presumption as to electronic records and digital signatures

Presumption as to electronic records and digital signatures.

85B. (1) In any proceedings involving a secure electronic record, the Court shall presume unless contrary is proved, that the secure electronic record has not been altered since the specific point of time to which the secure status relates.

(2) In any proceedings, involving secure digital signature, the Court shall presume unless the contrary is proved that—

(a)   the secure [electronic signature] is affixed by subscriber with the intention of signing or approving the electronic record;
(b)   except in the case of a secure electronic record or a secure digital signature, nothing in this section shall create any presumption relating to authenticity and integrity of the electronic record or any [electronic signature].

© Copyright. Taxmann Publications Pvt. Ltd.

Footnotes