https://www.taxtmi.com/acts?id=654 Recordkeeping obligations require assessees to maintain records, including computerized data, of transactions for providing services, input services and inputs/capital goods, and other business activities. Assessees must furnish, at first return filing, a duplicate list of all such records and other financial accounts, including branch memoranda. Records must be preserved for the prescribed retention period and may be stored electronically if each page is authenticated by a digital signature, subject to conditions and procedures the Board may notify; authentication and digital signature bear the meanings in the Information Technology Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2015 17:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=654 Recordkeeping obligations require assessees to maintain records, including computerized data, of transactions for providing services, input services and inputs/capital goods, and other business activities. Assessees must furnish, at first return filing, a duplicate list of all such records and other financial accounts, including branch memoranda. Records must be preserved for the prescribed retention period and may be stored electronically if each page is authenticated by a digital signature, subject to conditions and procedures the Board may notify; authentication and digital signature bear the meanings in the Information Technology Act. Act-Rules Service Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=654