Section 7A
Audit of documents, etc., maintained in electronic form.
The Information Technology Act, 2000
About this Act
An Act to provide legal recognition for transactions carried out by means of electronic data interchange and other means of electronic communication, commonly referred to as
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.]
Notes
1. Ins. by s. 8, ibid. (w.e.f. 27-10-2009).