Section Text
Every dealer required to keep and maintain records and accounts pursuant to Section 31 and who does so by electronic means shall retain them in an electronically readable format for the retention period specified in Section 32.
Value Added Tax Act, 2003 Section 33
Bare act section · Research
About this section
Value Added Tax Act, 2003 Section 33 is part of Value Added Tax Act, 2003 - Electronic Records. Read the section text below and explore Indian court judgments that cite it.
Research copy - verify against official government publications before filing or court use.
Frequently asked questions
What does Value Added Tax Act, 2003 Section 33 provide?
Section Section 33 of the Value Added Tax Act, 2003 (Electronic Records) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.
How do I find judgments on Value Added Tax Act, 2003 Section 33?
Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 33. Advanced act search can narrow results by court, year, or additional act filters.
Is the section text on SooperKanoon official?
SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.