https://www.taxtmi.com/acts?id=24006 Section 145 deems microfilms, facsimile copies, computer produced printouts and electronically stored information (including hard copies) to be documents and admissible as evidence without producing the original. A certificate identifying the document, describing its mode of production and detailing any device involved serves as evidence of the matters stated and may be made to the best of the knowledge and belief of the person certifying. en-us Mon, 27 Mar 2017 17:21:23 +0530 Fri, 03 Oct 2025 14:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24006 Section 145 deems microfilms, facsimile copies, computer produced printouts and electronically stored information (including hard copies) to be documents and admissible as evidence without producing the original. A certificate identifying the document, describing its mode of production and detailing any device involved serves as evidence of the matters stated and may be made to the best of the knowledge and belief of the person certifying. Act-Rules GST Mon, 27 Mar 2017 17:21:23 +0530 https://www.taxtmi.com/acts?id=24006