Computer Assisted Audit Programme: electronic records must be provided in readable non proprietary format for departmental audit. The Computer Assisted Audit Programme (CAAP) enables trained Central Excise auditors to analyse copies of assessees' electronic accounting and transactional records on secure departmental computers using commercial and custom software. A feasibility meeting identifies hardware, software, data content, backup practices and export/conversion needs; auditors request specific files on removable media or in non proprietary formats. Provided data are copied, analysed without alteration, encrypted, access restricted, and securely erased or destroyed after audit completion unless the assessee requests return.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Computer Assisted Audit Programme: electronic records must be provided in readable non proprietary format for departmental audit.
The Computer Assisted Audit Programme (CAAP) enables trained Central Excise auditors to analyse copies of assessees' electronic accounting and transactional records on secure departmental computers using commercial and custom software. A feasibility meeting identifies hardware, software, data content, backup practices and export/conversion needs; auditors request specific files on removable media or in non proprietary formats. Provided data are copied, analysed without alteration, encrypted, access restricted, and securely erased or destroyed after audit completion unless the assessee requests return.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
