Section 7 of ITA, 2000 : Section 7: Retention Of Electronic Records

The Information Technology Act, 2000

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Explanation using Example

Let's consider a hypothetical scenario to understand the application of Section 7 of The Information Technology Act, 2000. Imagine a company named 'XYZ Corp.' which is required by law to retain all its financial records for a period of 7 years. Traditionally, these records were maintained in paper form. However, with the advancement in technology, 'XYZ Corp.' decided to go paperless and started maintaining these records in electronic form.

According to Section 7, this is perfectly legal and satisfies the legal requirement of record retention, provided that:

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