(1) Any government body or institution owned by the Government of Nepal that wants to accept documents in electronic form or accept any receipt or payment through electronic means shall publish a public notice that such document, receipt or payment will be received, received or accepted by electronic means. The sending email address should also be made public.
(2) Electronic documents, receipts and amounts etc. sent with digital signature to the electronic address published in accordance with sub-rule (1) shall be deemed to have been understood or accepted by such body or institution.