Section 610A- Admissibility of micro films, facsimile copies of documents, computer printouts and documents on computer media as documents and as evidence.
(1) Notwithstanding anything contained in any other law for the time being in force,-
(a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document and included in a printed material produced by a computer (hereinafter referred to as a computer printout) if the conditions mentioned in sub-section (2) are satisfied.
shall be deemed to be also 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 should be admissible.
(2) The conditions referred to in sub-section (1) in respect of a computer printout shall be the following, namely -
(a) the information contained in the statement reproduces or is derived from returns and document filed by the company on paper or on computer network, floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media;
(b) while receiving returns or documents on computer media, necessary checks by scanning the documents filed on computer media will be carried out and media will be duly authenticated by the Registrar; and
(c) the Registrar shall also take due care to preserve the computer media by duplicating, transferring, mastering or storage without loss of data.