Briefly describe the provisions of Electronic Transaction Act, 2008 relating to Electronic Records and Digital Signatures.

Nepal's Electronic Transaction Act, 2063 (2008 AD) gives electronic records and digital signatures legal validity equal to paper (Sections 4–18).

Electronic records: Data in digital form is valid evidence if accessible for future reference and integrity is kept (unaltered except normal transmission). Government may accept online forms, e-receipts and email notices.

Digital signatures: Created by asymmetric crypto + hash with CA-issued certificate under the Controller. A valid signature proves signer identity and detects tampering (any change breaks hash). Controller licenses CAs, keeps trust repository; hacking, fraud and unauthorized access punishable with fine/imprisonment. Enables e-tender, online banking and paperless offices.