https://www.taxtmi.com/acts?id=56370 Electronic records are subject to a special evidentiary framework for proving their contents under the Indian Evidence Act, 1872. Section 65A directs that the contents of an electronic record may be proved in accordance with Section 65B. Section 65B is identified as the governing route for proof of electronic-record contents within documentary evidence. en-us Tue, 29 Sep 2026 16:48:26 +0530 Tue, 29 Sep 2026 16:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56370 Electronic records are subject to a special evidentiary framework for proving their contents under the Indian Evidence Act, 1872. Section 65A directs that the contents of an electronic record may be proved in accordance with Section 65B. Section 65B is identified as the governing route for proof of electronic-record contents within documentary evidence. Act-Rules Indian Laws Tue, 29 Sep 2026 16:48:26 +0530 https://www.taxtmi.com/acts?id=56370