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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XXI  -  MISCELLANEOUS

TaxGPT

Summarize Section 145 by TaxGPT in
  AA   |   Print

Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

145. (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


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