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Electronic signatures are legally recognized in India and are provided for in the Information Technology Act, 2000 (?ITA?), the Indian Contract Act of 1872 (?ICA?) and the Electronic Signature or Electronic Authentication Technique and Procedure Rules, 2015 (?ESEATPR?).

The IRS doesn't specify what technology a taxpayer must use to capture an electronic signature. The IRS will accept images of signatures (scanned or photographed) including common file types supported by Microsoft 365 such as tiff, jpg, jpeg, pdf, Microsoft Office suite or Zip.

A wet signature refers to someone endorsing a physical paper document by signing their name with a pen (?wet ink?). Today, concluding contracts and agreements almost never require a wet signature, and various forms of electronic signatures have replaced them.

The IRS announced late last year that it was extending the use of e-signatures for the relevant forms through October 31, 2023.

A scanned signature is a digital copy of a handwritten signature, usually captured as an image. To create a scanned signature, a signatory will draw their signature by hand on paper and use a device of some sort to transform the handwritten signature into a digital format, like a PDF, JPEG, or PNG.

How To Use An Affidavit For Change Of Signature? There are no laws in India that dictate terms on signature change. The most sensible move would be to immediately make an affidavit and notarize it. The affidavit should contain an attachment that provides a specimen of the old and new signature.

Taxpayers, who currently use Forms 8878 or 8879 to sign electronic Forms 1040 federal tax returns or filing extensions, can use an e-signature to sign and electronically submit these forms to their Electronic Return Originator (ERO).