Section 2

[7A. Audit of documents , etc . , maintained in electronic form . –W –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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2 [7A. Audit of documents , etc . , maintained in electronic form . –W –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.]