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[Cites 0, Cited by 0] [Section 145(1)] [Section 145] [Entire Act]

State of Telangana - Subsection

Section 145(1)(d) in Telangana Goods and Services Tax Act, 2017

(d)any information stored electronically in any device or media, including any hard copies made of such information, shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible.