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Section 40
Acceptance of documents in electronic form
(1) Government bodies or public institutions or banks or financial institutions transacting within the state of Nepal may accept the documents to be submitted or filed and the amount to be paid in electronic form or through electronic means of communication and thus in electronic form or electronically Such document or payment shall not be refused legal recognition merely because it is accepted through media.
(2) Notwithstanding anything written in sub-section (1), in the specified conditions and other than the specified government agencies, any other government agency or public institution or any bank or financial institution doing business within the State of Nepal shall allow anyone to accept documents in electronic form or to accept payment in electronic form and such An entity or organization will not force any person to accept documents in electronic form or receive payment in electronic form except under the specified conditions and entities.
(3) For the purpose of sub-section (1), the procedure, procedure and structure to be adopted shall be as prescribed.