Can information called be submitted in digital format

This query is : Resolved

ANAND (Querist)
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16 December 2011 One of my client has been asked to submit huge records for Service tax EA2000 Audit.

Can the information be submitted in Digital Media like CD/DVD?

Please give supporting case law/ circular/ notification if any.

PUNEET GOYAL

PUNEET GOYAL (Expert)
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17 December 2011 As per rule 5 of STR, 1994 reocrds includes computerized data and as per explanation to section 73 specified recoreds for the purpose of this section and section 78 records includes computerized data. As per these provisions you can submit data in computerized form as act allows you to maintain records in such form.

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