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<h1>Central Excise Rule 226A: Maintain Records Electronically Without Permission, Ensure Backups, and Keep Hard Copies for Five Years.</h1> A new rule, 226A, has been introduced in the Central Excise Rules, 1944, allowing individuals dealing with the Central Excise Department to maintain or generate records, returns, invoices, and other documents electronically without needing permission or notification. These records must be kept in an electronically readable format and backed up to ensure data recovery in case of loss. Hard copies should be printed monthly and preserved for five years. The records must be produced on demand for inspection. Misuse of this facility can lead to prohibition by the authorities. Previous instructions on computerization of records are withdrawn.