Section 145
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
In force
Section 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
(1) A micro film of a document or the facsimile copy of a document or a computer printout, if the conditions mentioned in sub-section (2) are satisfied, shall be deemed to be also a document for the purposes of this Act and shall be admissible in any proceedings.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-145.html
- Source confidence: Pending verification
Quick facts
- Section
- 145
- Chapter
- XXI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0