26.2.4 Accounting Books and Vouchers
The Corporation shall, through accounting books and vouchers, record and maintain accurate records of all required matters in an orderly fashion.
18.104.22.168 The formats, types, forms and retention periods of accounting books and vouchers shall be as separately stipulated.(Refer 26.2.5 Books & Ledgers , 26.2.6 Vouchers , 26.3.9 Storage of Documents )
22.214.171.124 Accounting books and vouchers may be recorded and stored in any electronic media.