CMA Foundation · Fundamentals of Business Laws and Business Communication · Legal Aspects of Business Communication
Under the Information Technology Act, 2000, where a law requires that information be in writing or in typewritten or printed form, that requirement is treated as satisfied if the information is:
The writing requirement is satisfied when the information is made available in electronic form and remains accessible for later reference. The IT Act grants electronic records legal recognition, so no notarisation, postal dispatch or Indian server location is needed to treat them as written.
- AMade available in an electronic form and is accessible for later referenceCorrect
- BSent only through registered post along with an email copy
- CPrinted and notarised by a magistrate
- DStored on a server located in India only
Explanation
The IT Act gives legal recognition to electronic records. If the information is in electronic form and can be accessed so as to be usable for subsequent reference, the writing requirement is met. Notarisation, registered post or server location are not conditions for this recognition.
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