https://www.taxtmi.com/acts?id=56371 Electronic records in computer-output form may be treated as documents and admitted without original production when prescribed reliability conditions are met. The computer must have been regularly used under lawful control; relevant data must have been regularly entered in the ordinary course; operational failures must not affect accuracy; and the output must reproduce or derive from that data. A certificate identifying the record and production process, giving appropriate device particulars, and addressing these conditions may be signed by a responsible official. en-us Tue, 29 Sep 2026 16:49:37 +0530 Tue, 29 Sep 2026 16:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56371 Electronic records in computer-output form may be treated as documents and admitted without original production when prescribed reliability conditions are met. The computer must have been regularly used under lawful control; relevant data must have been regularly entered in the ordinary course; operational failures must not affect accuracy; and the output must reproduce or derive from that data. A certificate identifying the record and production process, giving appropriate device particulars, and addressing these conditions may be signed by a responsible official. Act-Rules Indian Laws Tue, 29 Sep 2026 16:49:37 +0530 https://www.taxtmi.com/acts?id=56371