Retention of electronic records.
X X X X Extracts X X X X
X X X X Extracts X X X X
....(1) Where any law provides 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed; (c) the details 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:....
TaxTMI