7AAudit of documents, etc., maintained in electronic form.
Section 7A · Chapter III · page 10 of the Act
2[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.]
Inserted by Act 10 of 2009, s. 8 (w.e.f. 27-10-2009).
2 Ins. by Act 10 of 2009, s. 8 (w.e.f. 27-10-2009).