Section 237A of Income Tax Ordinance, 2001 has empowered the Federal Board of Revenue (FBR) enforce use of electronic mode of record keeping and to ask taxpayers to follow the instructions in this regard.
Following is the text of Section 237A of Income Tax Ordinance, 2001:
237A. Electronic record. — (1) The Board may require any person to use its information system and electronic resource, in order to replace or supplement, its manual business processes by automated business processes and substitute its paper based records by electronic record.
(2) Electronic record generated, maintained, issued, served, received, filed or requisitioned through the electronic resource of the Board shall by itself sufficiently and conclusively prove its validity, authenticity and integrity and shall be treated to have been done so according to the provisions of this Ordinance.
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