Electronic records maintenance permitted with prescribed printout and binding conditions; authority may prohibit for recorded reasons. Rule 226A permits electronic maintenance or generation of prescribed records, returns, invoices and documents in computer-readable format subject to three mandatory conditions: monthly printouts of each record and document; retention of printouts and invoice copies in bound folders; and each page bearing a running serial number and the name and address of the person. The Assistant Commissioner or Deputy Commissioner may, for reasons recorded in writing, prohibit electronic maintenance or generation under this procedure.
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.
Electronic records maintenance permitted with prescribed printout and binding conditions; authority may prohibit for recorded reasons.
Rule 226A permits electronic maintenance or generation of prescribed records, returns, invoices and documents in computer-readable format subject to three mandatory conditions: monthly printouts of each record and document; retention of printouts and invoice copies in bound folders; and each page bearing a running serial number and the name and address of the person. The Assistant Commissioner or Deputy Commissioner may, for reasons recorded in writing, prohibit electronic maintenance or generation under this procedure.
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