Central Excise - Electronic maintenance of records, returns, invoices or other documents using computer - New rule 226A inserted in Central Excise Rules, 1944 - Regarding

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....ration of records, returns, invoices or other documents using computer - New rule 226A inserted in Central Excise Rules, 1944 - Regarding. I am directed to say that to encourage the use of Information Technology by every person dealing with the Central Excise Department, the Government has issued notification number 58/99-Central Excise (N.T.) dated 30.11.99 whereby a new rule 226A has been ins....

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....egister" or any other record indicating a person's profile, the fact that such person is electronically maintaining records or generating returns, invoices or other documents, using computer. (3) The records can be kept on any electronic media, such as hard disk of computers, floppies, CDs or tapes and preserved. (4) The records, returns and documents should be in electronically readable for....

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....the financial year following the financial year to which a record, return, invoice or document pertain). (7) It shall be incumbent upon a person (who maintains electronic records, returns, documents etc.) to produce, on demand, the relevant records, returns or documents, in hard copy and/or in electronically readable format, to the Central Excise Officers, or the Audit parties deputed by the Co....