Maintenance of books of accounts electronically

vishnupriya (CA Final) (1418 Points)

31 October 2012  

Dear Friends!!

Is it any where mentioned in Income Tax Act,1961/Accouting Standards/Auditing Standards/ Guidance notes issued by ICAI or else where that maintenace of books of accounts electronically is mandatory?

 

Please provide any reference in this matter and help me, I have to apprais this to my higer authorities.