(1) In this Act, unless the context otherwise requires,

(oo) "electronic governance" means the use of electronic medium for,-

(i) filing of any form, return, annexure, application, declaration, certificate, memorandum of appeal, communication, intimation or any other document;

(ii) creation, retention or preservation of records;

(iii) issue or grant of any form including statutory declaration form, order, notice, communication, intimation or certificate; and

(iv) receipt of tax, interest, penalty or any other payment or refund of the same through Government treasury or banks authorized by the Government treasury;