Retention of electronic records.
X X X X Extracts X X X X
X X X X Extracts X X X X
....es that documents, records or information shall be retained for any specific period, then, that requirement shall be deemed to have been satisfied if such documents, records or information are retaine....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ails which will facilitate the identification of the origin, destination, date and time of despatch or receipt of such electronic record are available in the electronic record: Provided that this c....
TaxTMI