Section 145 - Admissibility of micro films, facsimile copies of documents and
Chapter XXI - Miscellaneous
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Finin2min Summary - Section in 2 Minutes
Recognises microfilms, facsimiles and computer outputs as documents and evidence when the statutory conditions for regular use, processing and system reliability are met.
Exact operative text
145. Admissibility of micro films, facsimile copies of documents and computer printouts 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, subject to such conditions as may be prescribed; or
(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.
(2) In any proceedings under this Act or the rules made thereunder, where it is desired to give a
statement in evidence by virtue of this section, a certificate,-
(a) identifying the document containing the statement and describing the manner in which it was
produced;
(b) giving such particulars of any device involved in the production of that document as may be
appropriate for the purpose of showing that the document was produced by a computer,
shall be evidence of any matter stated in the certificate and for the purposes of this sub-section it shall be
sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
Paragraph-wise decode
Recognises microfilms, facsimiles and computer outputs as documents and evidence when the statutory conditions for regular use, processing and system reliability are met.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
ERP extracts are produced as evidence. The business documents ordinary use, data-feed regularity, system operation and certificate trail.
Professional alert
Electronic evidence still requires authenticity, system reliability and linkage to the person/transaction; a printout alone is not conclusive.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 145 regulate?
- It regulates admissibility of micro films, facsimile copies of documents and. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.