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.]

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Footnote -

1. Ins. by s. 8, ibid. (w.e.f. 27-10-2009).