https://www.taxtmi.com/caselaws?id=277009 Sections 65A and 65B of the Indian Evidence Act are procedural provisions governing proof of electronic records, not a complete exclusion of the general law of evidence. Electronic evidence remains admissible where its authenticity and relevance are established. A certificate under Section 65B(4) is required when the producing party controls the device or system and can furnish it, but where the party is not in possession or control of the device and cannot secure the certificate, proof may proceed under Sections 63 and 65 so that reliable evidence is not excluded merely for want of certification. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 13 Dec 2022 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277009 Sections 65A and 65B of the Indian Evidence Act are procedural provisions governing proof of electronic records, not a complete exclusion of the general law of evidence. Electronic evidence remains admissible where its authenticity and relevance are established. A certificate under Section 65B(4) is required when the producing party controls the device or system and can furnish it, but where the party is not in possession or control of the device and cannot secure the certificate, proof may proceed under Sections 63 and 65 so that reliable evidence is not excluded merely for want of certification. Case-Laws Indian Laws Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277009