7A. Audit of documents, etc., maintained in electronic form
[7A. Audit of documents, etc., maintained in electronic form.—Where in any law for the time being in force, there is a provision for audit of documents, records or information, that provision shall also be applicable for audit of documents, records or information processed and maintained in the electronic form.]
Amendment notes (1)
- Ins w.e.f. 27-10-2009 . Ins. by s. 8, ibid. (w.e.f. 27-10-2009).