Information Technology Act Section 7A — Audit of documents, etc., maintained in electronic form
CHAPTER III ELECTRONIC GOVERNANCE
Cyber Law
Summary
Where any existing law requires documents, records, or information to be audited, that same requirement also applies when those documents, records, or information are processed and maintained in electronic form. In other words, electronic records are not exempt from audit obligations simply because they are digital—they must be audited just like paper records.
Official Text
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.]