Books of accounts in an electronic mode -- authentication??

Ravi (Executive-Corporate Affairs)   (31 Points)

24 April 2014  

Dear All,

 

Greetings!

 
I have a query regarding the maintenance of books of accounts in an electronic mode.
 
As you all aware that books of accounts should be maintained in an electronic mode as per new Companies Act, 2013.
 
My doubt in this regard is, what would be the authenticity of all such records which need to be maintained in electronic form ?
 
Views of experts are solicited.