Section 211A — Use of electronic forms and documents

(1) Where any provision of this Act or the rules and regulations made thereunder provide for— (a) the filing of any form, application or any other document with any office, authority, body or agency owned or controlled by the Central Government or the State Government in a particular manner; (b) the issue or grant of any licence, permit, sanction, approval or endorsement, by whatever name called in a particular manner; or (c) the receipt or payment of money in a particular manner, then notwithstanding anything contained in such provision, such requirement shall be deemed to have been satisfied if such filing, issue, grant, receipt or payment, as the case may be, is effected by means of such electronic form as may be prescribed by the Central Government or the State Government, as the case may be. Amendment of section 206. Insertion of new sections 210A, 210B, 210C and