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of <h1>New Rule 226A Allows Electronic Record-Keeping Under Central Excise Act; Monthly Printouts Required with Serial Numbers.</h1> The Central Government, under the Central Excise Act, 1944, has amended the Central Excise Rules, 1944, through the Central Excise (Twentieth Amendment) Rules, 1999. This amendment introduces Rule 226A, allowing individuals to electronically maintain or generate records, returns, invoices, and other documents using computers. It mandates that printouts of these documents be taken monthly, kept in bound folders, and each page should bear a serial number and the individual's name and address. The Assistant or Deputy Commissioner of Central Excise may restrict electronic record-keeping if deemed necessary.
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