Whether There Exists Any Statutory Requirement Regarding Audit Of Documents, Etc. Maintained In Electronic Form?
Whether there exists any statutory requirement regarding the audit of documents, etc. maintained in electronic form?
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Posted by: Neeraj Gupta
Posted on: 2018-09-10
Section 7A of the Act is another step towards creating ‘functional equivalence’. It articulates that where in any law for the time being in force, there is a provision for an audit of documents, records or information, that provision shall also be applicable for an audit of documents, records or information processed and maintained in electronic form.
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