26. Insertion of new section as section 105B in the principal enactment

The following new section is hereby inserted immediately after section 105A of the principal enactment and shall have effect as section 105B of that enactment:-

105B. (1) The Minister may, on the recommendation of the Commissioner-General make regulations for the purpose of authorizing or facilitating the use of electronic communications or electronic records in respect of matters specified in section 8 of the Electronic

Transactions Act, No. 19 of 2006.

For the purpose of application of the electronic means in filing returns, submitting information and documents, the relevant sections of the Act are amended as follows which shall come into effect on such date as the Minister may appoint by Order published in the Gazette.

in sections 28(4), 36(2)(b), 70(1), 73(1),

in sections 106 and 107 the words “in writing”, wherever it arising relating to the filing of return, issue of notices, submission of information or documents for the purposes of those sections, by the substitution, of the words “in writing or electronic means”, respectively;

in section 107 in paragraph (a) and in paragraph (b) of the proviso of subsection (1) of that section, by the substitution for the words “published in the Gazette.”, of the words