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Whether records can be preserved in electronic form? if yes what procedure is need to be followed for keeping them in electronic form?

Dated:- 1-4-2015 - 15 - Records and document Yes. W.e.f. 01-3-2015 vide notification 5/2015-ST, dated 01-3-2015, records can be preserved in electronic form. The condition for keeping them in electron .....

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