1 [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.]
Source footnotes
1. Ins. by s. 8, ibid. (w.e.f. 27-10-2009).India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2020-04-06. Check the linked official text and subsequent notifications when applying a provision.