Section 10: Power to Make Rules by Central Government in respect of

Electronic Signature

(Modified Vide ITAA 2008) The Central Government may, for the purposes of this Act, by rules, prescribe

(a)

the type of Electronic Signature;

(b) the manner and format in which the Electronic Signature shall be affixed;

(c) the manner or procedure which facilitates identification of the person affixing the

Electronic Signature;

(d) control processes and procedures to ensure adequate integrity, security

and confidentiality of electronic records or payments; and

(e) any other matter which is necessary to give legal effect to Electronic Signature.