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Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 145 - GST Ready Reckoner - GSTExtract Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Deemed as Admissible document As per section 145(1) The following shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or (b) a facsimile copy of a document ; or (c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or (d) any information stored electronically in any device or media , including any hard copies made of such information Certification of evidence As Per section 145(2) a certification of an evidence of the matter stated therein by (a) identifying the document containing the statement and describing the manner in which it was produced; (b) giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer Note : it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
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