https://www.taxtmi.com/acts?id=67 A microfilm, facsimile copy, or computer printout is deemed a document and admissible without the original if statutory conditions are met. Computer printouts require that the computer was regularly used for the relevant activities, that relevant information was regularly supplied in the ordinary course, that the computer operated properly or any malfunction did not affect accuracy, and that the printout reproduces information so supplied. Multiple computers operating over a period are treated as a single computer. A certificate by a responsible official identifying production details and addressing these conditions is evidence of the matters stated. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 11:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=67 A microfilm, facsimile copy, or computer printout is deemed a document and admissible without the original if statutory conditions are met. Computer printouts require that the computer was regularly used for the relevant activities, that relevant information was regularly supplied in the ordinary course, that the computer operated properly or any malfunction did not affect accuracy, and that the printout reproduces information so supplied. Multiple computers operating over a period are treated as a single computer. A certificate by a responsible official identifying production details and addressing these conditions is evidence of the matters stated. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=67