Where any law provides that documents, records or
information shall be retained for any specific period then, that requirement
shall be deemed to have been satisfied if such documents, etc., are retained in
the electronic form, if - (a) the information contained therein remains accessible
so as to be usable for a subsequent reference, (b) the electronic record is retained
in the format in which it was originally generated, sent or received or in a format
which can be demonstrated to represent accurately the information originally
generated, sent or received; (c) the details which will facilitate the identification
of the origin, destination, date and time of despatch or receipt of such
electronic record are available in the electronic record.
However the clause (c) does not apply to any information
which is automatically generated solely for the purpose of enabling an
electronic record to be dispatched or received. Further this section is not
applicable to any law that expressly provides for the retention of documents,
records or information in the form of electronic records.
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