Section No
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V. SECURE ELECTRONIC RECORDS AND SECURE ELECTRONIC SIGNATURES
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14 |
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Secure Electronic Record |
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Where any security procedure has been applied to an electronic record
at a specific point of time, then such record shall be deemed to be a secure
electronic record from such point of time to the time of verification.
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15 |
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Secure Electronic Signature (Substituted vide ITAA
2006) |
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An electronic signature shall be deemed to be a secure
electronic signature if-
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the signature creation data, at the time of affixing
signature, was under the exclusive control of signatory and no other person; and |
| (ii) |
the signature creation data was stored and affixed in
such exclusive manner as may be prescribed |
Explanation- In case of digital signature, the "signature creation data"
means the private key of the subscriber
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16 |
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Security procedures and Practices (Amended vide ITAA
2006) |
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The Central Government may for the purposes of sections 14
and 15 prescribe the security procedures and practices
Provided that in prescribing such security procedurs and
practices, the Central Government shall have regard to the commercial
circumstances, nature of transactions and such other related factors as it may
consider appropriate.
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