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    <title>Keeping records in digital format</title>
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    <description>The operative response affirms that records required for income tax and indirect tax purposes may be kept in digital format rather than as physical documents. Electronic invoices and e-tickets that are not required to be printed can be preserved as soft copies and produced for departmental scrutiny, audit or to substantiate business expenses, provided that such digital retention complies with the relevant statutory and procedural retention obligations.</description>
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      <description>The operative response affirms that records required for income tax and indirect tax purposes may be kept in digital format rather than as physical documents. Electronic invoices and e-tickets that are not required to be printed can be preserved as soft copies and produced for departmental scrutiny, audit or to substantiate business expenses, provided that such digital retention complies with the relevant statutory and procedural retention obligations.</description>
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