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CS Executive · Jurisprudence, Interpretation and General Laws · Law relating to Information Technology

A law provides that the accounts and records of a body must be audited. The body maintains and processes these records only in electronic form. Under the Information Technology Act, 2000, what is the effect?

The existing audit provision applies to the electronic records as well. Section 7A extends any audit provision in a law in force to documents, records or information processed and maintained in electronic form, so no printing or separate enactment is needed.

  1. AThe audit provision applies also to records processed and maintained in electronic formCorrect
  2. BThe audit provision does not apply until the records are printed
  3. CA separate audit law for electronic records must first be enacted
  4. DThe audit provision applies only if the body is Government-owned

Explanation

Section 7A provides that where any law in force has a provision for audit of documents, records or information, that provision also applies to those processed and maintained in electronic form. No printing, separate law or Government ownership is required.

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