https://www.taxtmi.com/acts?id=42076 Section 61 provides that an electronic or digital record shall not be denied admissibility solely for being electronic; subject to section 63, it shall have the same legal effect, validity and enforceability as other documents, thereby equating the evidentiary status of digital records with conventional documentary evidence while preserving any statutory conditions. en-us Wed, 27 Dec 2023 10:35:40 +0530 Wed, 27 Dec 2023 10:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=42076 Section 61 provides that an electronic or digital record shall not be denied admissibility solely for being electronic; subject to section 63, it shall have the same legal effect, validity and enforceability as other documents, thereby equating the evidentiary status of digital records with conventional documentary evidence while preserving any statutory conditions. Act-Rules Bharatiya Nyaya Wed, 27 Dec 2023 10:35:40 +0530 https://www.taxtmi.com/acts?id=42076