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Authentication by digital signature

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..... r challan issued under rule 4A or consignment note issued under rule 4B may be authenticated by means of a digital signature. 2 [Provided that a person located in non-taxable territory providing .....

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..... lly signed invoices.] -------------------- Notes:- 1. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 2. Inserted vide Not. 53/2016 - Dated 19-12-2016 .....

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