Information Technology Act 2000
Section 7A :
1.[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.]
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1. Ins. by Act 10 of 2009 s. 8 (w.e.f. 27-10-2009).