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PRESERVATION OF RECORDS IN ELECTRONIC

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 7-5-2015 - form [Sub-rule (4) and (5) of Rule 5] Vide Notification No. 5/2015-ST dated 1.3.2015, sub-rules (4) and (5) have been inserted in Rule 5 of Service Tax Rules, 1994 providing an option of mai .....

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so preserved shall be authenticated by means of a digital signature. (5) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee preserving digitally signed records. Explanation - For the purpose .....

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in the Information Technology Act, 2000 (21 of 2000) and the expression digitally signed shall be construed accordingly. Thus, new rules provide for as follows - Records can be preserved in electronic form The mode of maintaining records in electr .....

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ords which are digitally signed 'Authentication' and 'digital signature' shall have the same meanings as defined in Information Technology Act, 2000. Authentication As per Explanation (i) to Rule 5 of Service Tax Rules, 1994 'Aut .....

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ronic record by affixing his digital signature. The authentication of the electronic record shall be effected by the use of asymmetric crypto system and hash function which envelop and transform the initial electronic record into another electronic .....

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rtedly attesting to a person or thing's identity, authentication is the process of actually confirming that identity. It might involve confirming the identity of a person by validating their identity documents, verifying the validity of a Website .....

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tification. As per Oxford Dictionary, 'authenticate' means to prove or show (something) to be true genuine, or valid. Digital Signature As per Explanation (ii) to Rule 5 of Service Tax Rules 1994, 'digital signature' shall have the me .....

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