https://www.taxtmi.com/acts?id=55892 Electronic retention satisfies a legal requirement to preserve records for a specified period where the information remains accessible for subsequent reference, is retained in its original format or an accurately representative format, and contains details identifying its origin, destination, and dispatch or receipt time. Automatically generated transmission-enabling information is excluded from the identification-detail requirement. The provision does not apply where another law expressly requires electronic retention. en-us Thu, 24 Sep 2026 13:17:48 +0530 Thu, 24 Sep 2026 15:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55892 Electronic retention satisfies a legal requirement to preserve records for a specified period where the information remains accessible for subsequent reference, is retained in its original format or an accurately representative format, and contains details identifying its origin, destination, and dispatch or receipt time. Automatically generated transmission-enabling information is excluded from the identification-detail requirement. The provision does not apply where another law expressly requires electronic retention. Act-Rules Indian Laws Thu, 24 Sep 2026 13:17:48 +0530 https://www.taxtmi.com/acts?id=55892