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    <title>Excise Invoice software</title>
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    <description>Electronic records from excise invoice software may be shown to auditors after intimation under the applicable rule, but taxpayers must retain contemporaneous hard copies of all statutory records, duly numbered as required by excise law. Auditors generally prefer hard copies for verification and reconciliation; authenticated copies of software records should be kept and preserved for the statutory retention period for audit and future reference.</description>
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      <description>Electronic records from excise invoice software may be shown to auditors after intimation under the applicable rule, but taxpayers must retain contemporaneous hard copies of all statutory records, duly numbered as required by excise law. Auditors generally prefer hard copies for verification and reconciliation; authenticated copies of software records should be kept and preserved for the statutory retention period for audit and future reference.</description>
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      <law>Central Excise</law>
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