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12. Computerised Accounting and Electronic Records

  1. Records and Registers required under these Rules shall be maintained manually or in a Computer Based System.
  2. The forms and formats prescribed in these rules or under the authority of these rules in any Manual or Orders shall be suitably adapted to meet the requirements of computerization. The Government may specify the manner and format in which such Electronic Records shall be created, prepared, maintained and issued and the manner and method of payment of fees or charges for issue of any Electronic Record.
  3. Where the Records are so kept, it shall be the responsibility of the Secretary or the officer designated by the Secretary to ensure that appropriate controls and procedures are exercised for the integrity and security of the Data Files and Programs and storage of Back Up of this Data and its retrieval.