TMI BlogRecordsX X X X Extracts X X X X X X X X Extracts X X X X ..... r the first time or the 31st day of January, 2008, whichever is later, a list in duplicate, of- (i) all the records prepared or maintained by the assessee for accounting of transactions in regard to,- 7 [ (a) providing of any service; ] (b) receipt or procurement of input services and payment for such input services; (c) receipt, purchase, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... every page of the record so preserved shall be authenticated by means of a digital signature. (5) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee preserving digitally signed records. Explanation - For the purposes of rule 4C and sub-rule (4) and (5) of this rule,- (i) The expression authenticate shall h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racket in (including computerised data) has been omitted and sub rule (3), (4) and Explanation have been inserted by notification no. 5/2006 dated 1/3/2006 4. For the words as the case may be , the words as the case may be, or, by the audit party deputed by the Comptroller and Auditor General of India. has been substituted vide notification no. 29/2006 ST dated 2-11-2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 4 as the case may be, or, by the audit party deputed by the Comptroller and Auditor General of India. 7. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- Providing of any service, whether taxable or exempted; 8. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 - - statute, statutory provisions legisl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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