Section 10(3)(b) in The Digital Signature (End entity) Rules, 2015
(b)for each reference in the signed info-(i)if transformations were applied by the signatory, then the verifier software may de-reference the uniform resource identifier (uri) and execute transforms provided by the signatory in the reference element;(ii)compute digest of referenced item using the digest method specified in its reference element;(iii)compare the computed digest value against digest value in the signed info reference; if there is any mismatch or validation fails;