https://www.taxtmi.com/circulars?id=308 Rule 226A permits persons dealing with Central Excise to electronically maintain or generate required records, returns, invoices and other documents without prior permission; electronic records must be electronically readable, retained alongside any hard copies, with monthly printouts filed in bound folders, backups maintained for restoration, and all records preserved for five years from the first day of the financial year following the year to which they pertain. The Range office will note electronic maintenance, and officers or audit parties may demand production of records in hard copy or electronic form; misuse or denial of access can lead to prohibition after recorded reasons and consideration of explanations. en-us Fri, 10 Dec 1999 00:00:00 +0530 Tue, 23 Sep 2008 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=308 Rule 226A permits persons dealing with Central Excise to electronically maintain or generate required records, returns, invoices and other documents without prior permission; electronic records must be electronically readable, retained alongside any hard copies, with monthly printouts filed in bound folders, backups maintained for restoration, and all records preserved for five years from the first day of the financial year following the year to which they pertain. The Range office will note electronic maintenance, and officers or audit parties may demand production of records in hard copy or electronic form; misuse or denial of access can lead to prohibition after recorded reasons and consideration of explanations. Circulars Central Excise Fri, 10 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=308