Section 7 in The Information Technology (Electronic Service Delivery) Rules, 2011
7. Responsibility of service provider and authorised agents for financial management and accounting.
- The appropriate Government may direct every service provider and authorised agent to keep an updated and accurate account of the transactions, receipts, vouchers and specify the formats for maintaining accounts of transactions and receipt of payment in respect of the electronic services delivered and the said records shall be produced for inspection and audit before an agency or person nominated by the appropriate Government.
