Section 7A:
Audit of documents, etc., maintained in electronic form.
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).