Electronic records admissibility: reproduced and computer-generated documents deemed admissible without originals in tax proceedings.

Microfilm reproductions, facsimile copies, computer-produced printouts and electronically stored information (including hard copies) are deemed documents under the Act and admissible without the original as evidence of their contents or facts recorded. A certificate identifying the document, describing its production and giving particulars of devices used is itself evidence of the matters stated and may be made to the best of the knowledge and belief of the certifier.

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