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of <h1>Microfilms, Facsimile Copies, and Computer Printouts Admissible as Evidence Under Section 126 of Model GST Law, 2016</h1> Section 126 of the Model GST Law, 2016, addresses the admissibility of microfilms, facsimile copies, and computer printouts as documents and evidence. It states that such reproductions, including electronic information, are deemed documents for legal purposes and can be admitted as evidence without requiring the original. Conditions for computer printouts include regular use of the computer, proper functioning, and information supplied in the ordinary course of activities. A certificate from a responsible official must accompany these documents, identifying and describing their production process. The section defines a computer and outlines how information is supplied and processed.
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