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As of 4 November 2026, a company's use of a digital signature certificate to verify its income-tax…

The requirement is statutory because companies must use a digital signature certificate for electronic verification of income-tax returns under the tax-filing rules. It does…

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As of 4 November 2026, a company's use of a digital signature certificate to verify its income-tax return is a __________ requirement.

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Correct answer A

The requirement is statutory because companies must use a digital signature certificate for electronic verification of income-tax returns under the tax-filing rules. It does not arise from a private contract or professional rules, and this method of verification is not optional for a company.

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