Digital Signature Law Bangladesh 2026: E-Signatures, Software Licensing and Online News Portal Registration

Digital signature law Bangladesh: what the 2026 framework covers

Digital signature law Bangladesh businesses rely on is not found in a stand-alone "Digital Signature Act". It sits inside the Information and Communication Technology Act 2006, which gives electronic records and electronic signatures the same legal footing as paper and ink, sets up the Controller of Certifying Authorities and licenses the certifying authorities that issue signature certificates. Since 2022 the Evidence Act 1872 has given those records and signatures a clear route into court. The result is a workable legal base for e-contracts, online onboarding, e-invoicing and remote board approvals, with some important limits.

This guide brings three related questions together because, in practice, they arrive on the same desk. First, when is an electronic or digital signature valid, and how do you prove it? Second, how do you license software, SaaS and technology lawfully into and out of Bangladesh, including copyright, tax and Bangladesh Bank remittance rules updated on 30 September 2026? Third, how does an online news portal register with the Ministry of Information and Broadcasting, and what is changing in 2026? Cyber offences, data protection, blockchain and defamation are covered in separate TRW guides and linked here.

Summary: Under the ICT Act 2006, an electronic record satisfies a legal requirement for writing and an electronic signature applied in the prescribed manner satisfies a requirement for a signature. Certificates are issued by certifying authorities licensed by the Controller of Certifying Authorities, and the Evidence (Amendment) Act 2022 lets courts admit digital records and presume that a digitally signed agreement was concluded by its signatories. Software licences turn on the Copyright Act 2023, withholding tax, reverse-charge VAT and Bangladesh Bank's 2026 remittance circular. Online news portals must register under the National Online Mass Media Policy 2017, as amended in 2020.

Key point: A certificate-based digital signature issued by a licensed certifying authority does far more work than a scanned signature or a tick-box: it can be verified against the certifying authority's records, it attracts the statutory presumptions in the Evidence Act, and it shifts the burden onto anyone who claims the document was altered. Use it for any instrument you may one day have to prove.

At a glance

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Table of Contents

The ICT Act 2006: the core of digital signature law Bangladesh

The Information and Communication Technology Act 2006 (Act No. 39 of 2006) is the statute that answers almost every question about electronic signing. Section 3 gives it overriding effect over other laws, and Chapter 2 sets out the rules that matter most for business.[1] Legacy references to a "Bangladesh Digital Signature Act" or a separate "digital signature law" are really references to this Act and its rules; no other statute has been enacted on the subject.

Our overview of technology law in Bangladesh maps the ICT Act alongside the newer cyber security, data and telecom statutes. Here we go deeper into the signing, certification and proof provisions that decide whether a digitally executed transaction will hold.

Electronic records and the writing requirement

Where another law requires information to be in writing or in printed form, section 6 treats that requirement as satisfied if the information is recorded electronically and remains accessible for later reference.[1] Section 9 extends the same logic to retention: a record may be kept electronically if it stays accessible, keeps its original format and preserves the data identifying its origin, destination and time of dispatch and receipt. That retention rule gives way where another law expressly prescribes a different method.[1]

Electronic signatures and the signature requirement

Section 5 lets a subscriber authenticate an electronic record by affixing an electronic signature, using a technology-neutral method or a recognised signature-creating device. Section 7 then provides that where any law requires a document to be signed, the requirement is met by an electronic signature affixed in the prescribed manner.[1] The words "in the prescribed manner" are doing real work: they link legal recognition to the technical and certification framework in the rules, which is why certificate-based signatures sit at the centre of digital signature law Bangladesh practice.

"Digital" and "electronic" signatures

The official Bangla text of the Act uses the term electronic signature, defined as electronic data linked to other electronic data that is uniquely tied to the signer, capable of identifying the signer, created under the signer's secure control and capable of revealing any later change to the linked data.[1] English translations and the 2022 Evidence Act amendments use "digital signature" and "electronic signature" side by side.[4] For practical purposes they describe the same thing: a cryptographic signature backed by a certificate.

Secure records and secure signatures

Chapter 4 adds a higher tier. Under section 16 a record becomes a secure electronic record once a prescribed security procedure is applied to it, and under section 17 a signature is a secure electronic signature if, when affixed, it was unique to the signer, identified the signer and was under the signer's sole control, and it fails verification if the record is altered.[1] The distinction matters in court, because the Evidence Act gives secure records and secure signatures stronger presumptions than ordinary ones.[4]

Government offices may accept, but need not

Section 8 allows government offices and statutory bodies to receive forms, applications, licences and payments electronically under prescribed procedures, and section 10 provides for an electronic gazette.[1] Section 11 is the counterweight: no ministry, department or statutory authority can be compelled to accept, issue or retain documents electronically.[1] Whether a regulator accepts a digitally signed filing is therefore a question for that regulator's own system and rules, not the ICT Act alone.

Controller of Certifying Authorities and licensed CAs

Chapter 5 of the ICT Act builds the public key infrastructure on which secure signatures depend. The government appoints a Controller of Certifying Authorities, with deputy and assistant controllers, and the Controller's office maintains the national repository of electronic signature certificates.[1]

What the Controller does

Under section 19 the Controller supervises certifying authorities, sets their technical standards, licence conditions and codes of conduct, specifies the qualifications of auditors and resolves disputes between certifying authorities and subscribers. Section 20 allows the Controller, with prior government approval, to recognise foreign certifying authorities, whose certificates are then valid under the Act. Sections 29 and 30 give the Controller civil-court powers of investigation and access to computer systems.[1]

Licensing a certifying authority

No one may issue electronic signature certificates without a licence under section 22, and a licence is refused unless the applicant has the prescribed qualifications, expertise, staff, financial capacity and infrastructure. Licences are non-transferable, and the Controller may suspend or cancel them for false information or breach of conditions after giving the licensee a chance to be heard.[1]

The Information Technology (Certifying Authorities) Rules 2010 supply the detail. A licence runs for five years unless the Controller sets another period, and renewal must be sought at least 60 days before expiry. A company applicant must be at least 60% owned or controlled by Bangladeshi citizens and must provide a bank guarantee from a scheduled bank. A certifying authority must undergo an annual audit, half-yearly security audits and quarterly repository audits by an independent auditor, and must archive application, verification and certificate records for at least seven years.[2]

Licensed certifying authorities in Bangladesh

Under digital signature law Bangladesh has a small market of licensed issuers, combining public and commercial providers. Published figures from mid-2022 recorded seven licensed certifying authorities, including the public-sector Bangladesh Computer Council Certifying Authority and commercial providers such as Mango, Dohatec and Dataedge.[3] The list changes as licences are granted, lapse or are renewed, so confirm the provider's current licence with the Controller's office before relying on its certificates for a significant transaction.

Subscriber duties and offences

Chapter 6 places duties on the person who holds the certificate. A subscriber who accepts a certificate is treated as vouching for the information in it, and must take reasonable care to keep the private key and signature-creating device under control.[1] Chapter 8 makes it an offence to misrepresent or conceal material facts to obtain a licence or certificate (section 62), to publish a false certificate (section 64) and to create or publish a certificate for a fraudulent purpose (section 65).[1] Unauthorised use of another person's signing credentials may also engage the forgery and fraud offences discussed in our guide to cyber law in Bangladesh.

Legal validity: what a digital signature can and cannot do

The starting point under digital signature law Bangladesh is permissive. Unlike some other jurisdictions, the ICT Act contains no schedule of documents to which it does not apply; section 1 extends it to the whole of Bangladesh without carve-outs.[1] The limits come from elsewhere: from the formalities other statutes impose, and from the practical reality that some public offices still operate on paper.

Wills, property transfers and other formal instruments

Many instruments cannot simply be signed on a screen because another statute requires something an electronic signature cannot yet supply: personal presentation before a Sub-Registrar, attestation by witnesses, a physical stamp, a thumb impression or an oath before a commissioner. The usual examples are sale, gift and mortgage deeds of land, registered contracts for the sale of immovable property, registrable powers of attorney, wills and affidavits. Instruments chargeable with stamp duty must also be duly stamped before they can be admitted in evidence or acted upon. Our guide to contract law in Bangladesh sets out the stamping and registration rules in detail.

The practical rule under digital signature law Bangladesh is straightforward. Treat any instrument that must be registered, stamped, attested, notarised or sworn as paper-first unless the receiving authority confirms in writing that it accepts a digitally signed version. Everything else, including most commercial contracts, purchase orders, board and shareholder approvals, employment documentation and service agreements, can be executed electronically.

Simple electronic signatures versus certificate-based signatures

A typed name, a scanned signature or a click on "I agree" can still evidence assent under general contract law, but it carries no presumption of authenticity. If it is challenged, the party relying on it must prove who signed and that the record has not changed. A certificate-based digital signature from a licensed certifying authority can be checked against the certifying authority's repository, and the Evidence Act now presumes that a digitally signed agreement was concluded by its signatories.[4] For high-value or contested documents, that difference is decisive.

Digital evidence after the Evidence (Amendment) Act 2022

The Evidence (Amendment) Act 2022 (Act No. 20 of 2022) closed the gap that had long left electronic records in an uncertain position in court.[4] It is the second pillar of digital signature law Bangladesh, and it changes how disputes over online transactions are run.

Digital records are documents

The definition of "document" in section 3 now includes any digital record, defined broadly to cover records, data and information generated, sent, received or stored electronically or optically, including audio, video, CCTV and mobile phone records. The amendment also imports the ICT Act's terms for digital signatures, signature certificates and certifying authorities.[4]

Proving computer output: sections 65A and 65B

Section 65A provides that the contents of a digital record may be proved under section 65B. Section 65B makes computer output admissible without production of the original if the computer was regularly used for the activity, information of that kind was regularly fed into it, it was operating properly or any malfunction did not affect the record, and the output reproduces or derives from that information. A certificate by a responsible official can be used to establish those conditions.[4]

Proving a digital signature

Section 47A makes the opinion of the certifying authority that issued a certificate relevant to the question of whose signature it is. Under section 67A, a digital signature alleged to be on a record must be proved, unless it is a secure digital signature. Section 73A lets the court direct the signer, the Controller or the certifying authority to produce the certificate, or direct any person to verify the signature using the published public key.[4]

New presumptions

• Digitally signed agreements (section 85A): the court presumes the agreement was concluded by affixing the parties' digital signatures.[4]
• Secure records and signatures (section 85B): a secure digital record is presumed unaltered since it became secure, and a secure digital signature is presumed to have been affixed with the intention of signing or approving the record.[4]
• Certificates (section 85C): information in a certificate accepted by the subscriber is presumed correct, except unverified subscriber information.[4]
• Messages (section 88A): a digital message received may be presumed to match the message sent, but not to have been sent by any particular person.[4]
• Older records (section 90A): for a digital record at least five years old from proper custody, the court may presume the signature was affixed by the person or an authorised agent.[4]

The section 88A limit in the amended Evidence Act is the one that catches people out. An email or chat message proves its own content, but not its author; if authorship matters, pair it with a digital signature, verified account controls or corroborating evidence. Our guide to blockchain law in Bangladesh applies these rules to on-chain records and smart contracts.

E-contracts and e-filing under digital signature law Bangladesh

Bangladeshi contract law is largely form-neutral, so an offer and acceptance exchanged by email, web form or app can create a binding contract. The ICT Act supplies the rules that the Contract Act 1872 never needed to address: who sent a message, whether it was received, and when and where.[1]

Formation online: attribution, acknowledgement, time and place

Section 13 attributes an electronic record to its originator if the originator or an authorised person or system sent it. Section 14 deals with acknowledgement of receipt, including when a record is treated as never sent because an agreed acknowledgement did not arrive. Section 15 fixes the time and place of dispatch and receipt by reference to the parties' places of business or usual residence.[1] Well-drafted platform terms use these provisions deliberately, stating when an order becomes binding and which system clock and place of business control.

Clickwrap, browsewrap and EULAs

Bangladeshi courts have not developed a detailed body of reported case law on online terms, so enforceability is tested against general Contract Act principles: clear notice of the terms, an unambiguous act of assent and terms that are not unlawful or contrary to public policy. A clickwrap, where the user must tick or click to accept, is far easier to prove than a browsewrap that relies on a link in the footer. Keep a version-controlled record of the terms shown, the time of acceptance and the account that accepted.

E-filing and dealings with the state

Electronic filing is now routine for tax returns, company filings and many licence applications, but each portal sets its own authentication method under section 8 of the ICT Act, and section 11 means no office can be forced to accept a digitally signed document it has not provided for.[1] Before relying on a certificate from a certifying authority for a regulatory filing, check what the portal accepts, whether a separate paper original is still demanded and how the acknowledgement is issued.

Software licensing in Bangladesh: the legal framework

Software licensing agreements in Bangladesh sit at the junction of copyright, contract, tax and foreign exchange law. The same deal, whether an enterprise licence, a SaaS subscription or a development and outsourcing contract, must work under each of them, and the order in which the rules are checked often determines whether the money can leave the country.

Copyright in software under the Copyright Act 2023

The Copyright Act 2023 treats software as an "information technology-based digital work", defined in section 2(10) to cover works created and used on computers, mobile phones and other digital devices, expressly including source code, data, tables, images, designs and instructions.[5] Section 15(2)(g) makes the person or organisation that engaged someone to complete the program the first owner, unless the parties agree otherwise, which favours businesses commissioning bespoke software.[5] Our guide to copyright law in Bangladesh covers subsistence, term and moral rights.

Assignments and licences

The formalities are strict. An assignment must be in writing and signed by the assignor, and the deed must identify the work, the rights assigned, the duration and the territory. If no duration is stated it is deemed to be five years; if no territory is stated it is deemed to be Bangladesh; and an assignment lapses if the assignee does not exercise the rights within one year, unless the deed provides otherwise.[5] Section 45 governs licences granted by the copyright owner and section 54 provides for registering assignments and licences with the Copyright Office.[5] A development contract that says only that the client "owns all IP" can therefore leave real gaps.

EULAs, perpetual licences and subscriptions

An end-user licence agreement is a contract granting a limited right to use a copy of the software, not a transfer of copyright. Draft it to specify the licensed product and version, permitted users and devices, territory, term, restrictions on copying, reverse engineering and sub-licensing, audit rights, warranties and their exclusions, liability caps and what happens on termination. Using software beyond the licence is both a breach of contract and, potentially, copyright infringement, for which section 100 of the 2023 Act creates a dedicated offence for digital works.[5] Our guide to intellectual property infringement in Bangladesh covers enforcement.

SaaS and cloud agreements

A SaaS agreement licenses access to a service rather than a copy of code, so the commercial weight moves from licence scope to service levels, data and continuity. The essential terms are uptime and service credits, support response times, data location and export on exit, security standards, sub-processors, incident notification and suspension rights. Where personal data is processed, the contract must also meet the Personal Data Protection Act 2026; see our guide to Bangladesh data protection law before agreeing to offshore hosting terms.

Technology transactions, outsourcing and disputes

The Commercial Courts Act 2026 (Act No. 23 of 2026) now lists distribution and licensing agreements, technology development contracts, service-sector subscription contracts including outsourcing, and disputes over rights under the Copyright Act 2023 among the commercial disputes heard by the new commercial courts.[6] Unless urgent interim relief is sought, a plaintiff must follow any pre-suit mediation process the government has prescribed by rules at the time of filing.[6] A technology contract should therefore choose deliberately between commercial court litigation and arbitration, and say so clearly.

Legal issues in technology contracts

• Ownership of deliverables: written assignment terms that satisfy the Copyright Act formalities, plus licences back of background IP.
• Source code escrow: release triggers for insolvency or abandonment, so a critical system can be maintained.
• Acceptance testing: objective criteria and deemed acceptance, which drive milestone payments and the bank's documentation.
• Tax gross-up: whether fees are gross or net of Bangladeshi withholding and VAT.
• Regulatory change: a mechanism to adjust where data, cyber or foreign exchange rules change mid-term.
• Exit: transition assistance, data return and deletion, and survival of confidentiality.

For breach and remedies generally, see our guide to breach of contract in Bangladesh. TRW's corporate and commercial advisory practice drafts and negotiates these agreements.

Tax and foreign exchange on software licences

Software licensing in Bangladesh often fails at the payment stage rather than the drafting stage. A Bangladeshi licensee cannot pay a foreign licensor until the bank is satisfied that the payment falls within a permitted category, that tax has been withheld and that VAT has been paid.

Withholding tax

Payments to non-residents for royalties, licence fees and other intangibles attract withholding at 20%, and technical services or know-how fees at 10% for non-individual recipients and 20% for individuals; other unlisted payments to non-residents attract 20%.[8] Double taxation treaties may reduce these rates if relief is properly claimed. Payments to residents for software or services whose income is exempt under paragraph 21 of Part I of the Sixth Schedule to the Income Tax Act 2023 carry nil withholding.[8] Our guide to withholding tax in Bangladesh explains treaty certificates and grossing up.

VAT on imported software and services

Imported services, which in practice include most cross-border licences, subscriptions and support contracts, carry 15% VAT on a reverse-charge basis. The importer bears the VAT as output tax, and the bank making the remittance deposits it through a treasury challan that serves as the tax invoice and, where available, supports input tax credit.[9] A non-resident supplying electronic services to unregistered customers in Bangladesh must register for VAT through a VAT agent and file periodic returns, even without a local presence.[9] Our guide to VAT in Bangladesh covers registration and returns.

Bangladesh Bank remittance rules after 30 September 2026

Bangladesh Bank's FEPD-1 Circular No. 40 of 30 September 2026 consolidates the rules on outward current account remittances, other than imports and transport, and is valid for one year.[7] It separates software payments into distinct channels:

• Software maintenance, support and cloud usage (Part-E, paragraph 11): banks may remit maintenance and support fees and usage fees for cloud services, IT infrastructure and remote software applications, provided the software is legitimately licensed, a valid agreement and invoices are produced, taxes and VAT are paid, and the remitter undertakes to bring funds back if services are not received.[7]
• Royalties and technical fees (Part-E, paragraphs 2 and 3): section 27 of the Invest Bangladesh Act 2026 requires approved industrial enterprises to apply to the Invest Bangladesh Authority for payment of royalty, technical knowledge, technical assistance and franchise fees, and banks process these remittances under the Authority's guidelines.[7]
• BASIS-recommended IT and software firms (Part-E, paragraph 19): banks may remit up to USD 40,000 a calendar year for items such as software registration, domain, hosting and server maintenance fees on a BASIS recommendation, including international cards of up to USD 8,000 that can be refilled within the annual limit; this facility does not displace the approval route for royalties and technical fees.[7]
• Individual developers (Part-C, paragraph 20): card issuers may provide virtual cards for app-store registration, software licences such as game engines, and domain, hosting and cloud costs, with the last capped at USD 500 a calendar year.[7]
• Online purchases by card (Part-I): cardholders may buy items such as downloadable application software online up to USD 300 a transaction, within their unused travel quota plus up to USD 1,000 a year.[7]

The classification is the key decision. A fee for the right to use or exploit intellectual property looks like a royalty, which brings in Invest Bangladesh approval and caps; a fee for hosted access, support or maintenance can usually go through paragraph 11. Our guide to blockchain law in Bangladesh sets out the royalty caps and endorsement procedure in full, so they are not repeated here.

Where BASIS fits

The Bangladesh Association of Software and Information Services is an industry body, not a regulator, but the circular gives it a gatekeeping role: its recommendation letter, addressed to a single bank chosen by the firm, unlocks the paragraph 19 facility, and the bank keeps a separate file per firm to police the annual limit.[7] Freelancers and small exporters should also read our guide to freelancer tax in Bangladesh, and early-stage companies our guide to startup law in Bangladesh, which covers the separate startup VAT reliefs.

The table below compares the main software payment routes. On a phone, scroll it sideways.

Online news portal registration in Bangladesh

Publishing news online in Bangladesh is a registered activity. The legal basis is policy rather than statute: the National Online Mass Media Policy 2017, as amended in 2020, makes registration mandatory for online news portals.[15] Because the policy is not a statute and carries no penalty of its own, its enforcement has been contested, but operating without registration exposes a portal to blocking and loss of distribution, so registration is commercially essential.

The 2017 policy and the 2020 amendment

The cabinet approved amendments to the 2017 policy in August 2020, changing nine sections and adding five. The amendment requires a newspaper to register its online version where the online content differs from the print edition, and requires licensed television and radio channels to obtain permission or register before running online news portals, because their broadcast licences do not cover them. It also brought IPTV and internet radio more clearly within scope, and provided that, until a regulatory commission is formed, the ministry would designate an authority to handle registration.[10]

How registration works in practice

Applications go to the Ministry of Information and Broadcasting. After government agencies verify the applicant, the ministry recommends the portal, and the Press Information Department issues the registration certificate once the prescribed fee is deposited, as it did for a new portal in July 2026.[11] The Media Reform Commission described the process as involving multiple intelligence agency checks, police verification and annual renewal, and criticised past registrations as lacking a transparent and clear policy.[12]

Applicants should prepare as they would for a licence: a properly constituted publishing entity, a named editor and publisher, a clear ownership trail, a working news portal on its own domain with an editorial office address, and the trade licence and tax registrations the business needs anyway. Delays are common, so plan the launch around the application rather than the other way round.

Enforcement and its limits

Because registration rests on policy, attempts to enforce it beyond blocking have been contested. In April 2026 the Sylhet Metropolitan Police ordered unregistered portals, including foreign-hosted ones, to be removed within 48 hours, citing the 2017 policy as amended in 2020; after widespread criticism the notice was withdrawn the next morning.[15] Blocking, takedown and lawful-interception powers sit with the BTRC and are covered in our guides to telecommunications law in Bangladesh and cyber law compliance in Bangladesh; a blocking order without lawful basis may be open to challenge by writ petition.

The Press Council and content liability

The Press Council's complaints jurisdiction was built for print newspapers and news agencies. In Parliament in September 2026, an MP said he could not complain to the Council about reports published online; the State Minister for Information and Broadcasting, Yasser Khan Choudhury, replied that the Press Council is being restructured and that extending its jurisdiction to online news reports is under consideration.[14] Until then, liability for online content runs through the general law: defamation, covered in our guide to defamation law in Bangladesh, the Cyber Security Act 2026, copyright and data protection.

Reform in 2025 and 2026

In March 2025 the Media Reform Commission recommended updating the registration policy and moving registration to an independent media commission, reviewing all registrations of the past decade, replacing multiple intelligence checks with police verification, ending annual renewal, lifting the ban on online portals broadcasting news bulletins and abolishing the high trade licence fee for portals.[12] In January 2026 the interim government instead published draft National Media Commission and Broadcast Commission ordinances for three days of comment, with codes for print, electronic and online media and the Press Council left separate.[13] We are not aware of either ordinance having been enacted, so the 2017 policy as amended in 2020 remains the operative framework as at 21 October 2026.

Step-by-step: putting digital signature law Bangladesh into practice

The sequence below reflects how we set up digital execution, software licensing and portal registration for clients so that the paperwork survives a dispute, an audit and a bank's compliance desk.

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Common mistakes to avoid

• Assuming a scanned signature is a digital signature: it is an image, with none of the verification or statutory presumptions a certificate-based signature attracts.
• Signing land and testamentary instruments electronically: registration, stamping and attestation rules still apply, and an invalid execution may surface only years later.
• Relying on an unlicensed or foreign provider without checking recognition: foreign certifying authorities need the Controller's recognition under section 20 before their certificates are valid under the Act.[1]
• Calling a royalty a service fee: mislabelling a licence payment to avoid the Invest Bangladesh approval route invites refusal by the bank and tax reassessment.
• Silent IP clauses: an assignment that omits duration and territory defaults to five years and Bangladesh only.[5]
• Launching a portal before registration: an unregistered news portal is exposed to blocking and to loss of advertisers and platform distribution.

What to watch in 2026 and 2027

Four developments will shape this area over the next year. First, the elected government's restructuring of the Press Council and its decision on the draft media commission ordinances will determine who registers and regulates online news portals.[13] [14] Second, FEPD-1 Circular No. 40 expires after one year, so the software remittance rules will be reissued by late September 2027.[7] Third, any rules the government makes for pre-suit mediation under the Commercial Courts Act 2026 will apply to licensing and technology disputes.[6] Fourth, as more government portals digitise, expect pressure for clear rules on which filings accept certificate-based signatures, which section 11 of the ICT Act still leaves to each office.[1]

Getting digital signature law Bangladesh right is mostly a matter of design: choose the right signature for the document, keep the proof, classify the payment and register before you publish. If you want a clear view of how these rules apply to a transaction, a platform or a launch, contact TRW.

Frequently asked questions

Is there a separate Digital Signature Act in Bangladesh?

No. Digital and electronic signatures are governed by the Information and Communication Technology Act 2006, the Information Technology (Certifying Authorities) Rules 2010 and, for proof in court, the Evidence Act 1872 as amended in 2022.[1] [2] [4]

Is an electronic signature legally valid in Bangladesh?

Yes. Section 7 of the ICT Act provides that where a law requires a signature, an electronic signature affixed in the prescribed manner satisfies it, and section 6 gives electronic records the same effect as writing.[1]

Who regulates digital signatures in Bangladesh?

The Controller of Certifying Authorities, appointed under section 18 of the ICT Act, licenses and supervises certifying authorities and maintains the national repository of certificates.[1]

Can I sign a property deed or a will digitally?

In practice, no. The ICT Act has no exclusion list, but registration, stamping, attestation and personal appearance requirements in other statutes mean land instruments, registrable powers of attorney and wills are still executed on paper.[1]

Are digital records admissible in Bangladeshi courts?

Yes. Since the Evidence (Amendment) Act 2022, "document" includes digital records, and section 65B allows computer output to be proved without the original if statutory conditions are met.[4]

Does a court presume that a digitally signed contract is genuine?

Section 85A presumes that a digital agreement bearing the parties' digital signatures was concluded by them, and section 85B presumes a secure digital record has not been altered since it became secure.[4]

Who owns software written by a contractor in Bangladesh?

Under section 15(2)(g) of the Copyright Act 2023, the person or organisation that engaged the developer is the first owner, unless the parties agree otherwise.[5]

What tax applies when paying a foreign software licensor?

Withholding tax of 20% on royalties and licence fees, subject to treaty relief, and 15% reverse-charge VAT on the imported service, both settled before the bank remits.[8] [9]

Can a bank remit SaaS and cloud subscription fees abroad?

Yes. Paragraph 11 of Part-E of FEPD-1 Circular No. 40 of 30 September 2026 lets banks remit cloud, IT infrastructure, remote application and software support fees against a legitimate licence, a valid agreement, invoices and an undertaking.[7]

Do online news portals need registration in Bangladesh?

Yes. The National Online Mass Media Policy 2017, as amended in 2020, makes registration mandatory; the Press Information Department issues the certificate after ministry approval, agency verification and payment of the fee.[11] [15]