Records

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..... e 31st day of January, 2008, whichever is later, a list in duplicate, of- (i) all the records prepared or maintained by the assessee for accounting of transactions in regard to,- 7[(a) providing of any service;] (b) receipt or procurement of input services and payment for such input services; (c) receipt, purchase, manufacture, storage, sale, or delivery, as the case may be, in regard of i .....

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..... fication, specify the conditions, safeguards and procedure to be followed by an assessee preserving digitally signed records. Explanation - For the purposes of rule 4C and sub-rule (4) and (5) of this rule,- (i) The expression "authenticate" shall have the same meaning as assigned in the Information Technology Act, 2000 (21 of 2000). (ii) The expression "digital signature" shall have the mea .....

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..... 5/2006 dated 1/3/2006 4. For the words "as the case may be", the words "as the case may be, or, by the audit party deputed by the Comptroller and Auditor General of India." has been substituted vide notification no. 29/2006 ST dated 2-11-2006 5. Has been substituted vide Notification No. 45/2007 dated 28/12/2007 before it was read as, " Every assessee shall furnish to .....

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