DEMO|

BIHAR VALUE ADDED TAX Act, 2005
CHAPTER I : INTRODUCTION

Body 2. Definitions-

In this Act, unless the context otherwise requires,-

2 (jj) "digital signature" means authentication of any electric record by a subscriber by means of an electronic method or procedure in accordance with the provisions of section 3 of the Information Technology Act, 2000 (Act 21 of 2000)

Explanation-For the purpose of this sub-section the word "subscriber" shall have the meaning assigned to it in clause (zg) of sub-section (1) of section 2 of the Information Technology Act, 2000 (Act 21 of 2000).