IDT MCQ — For a computer printout to be admissible as evidence without the original device, which condition is

**For a computer printout to be admissible as evidence without the original device, which condition is mandatory?** A) It must be printed on judicial stamp paper. B) It must be accompanied by a certificate identifying the device and manner of production. C) It must be signed by a government-approved IT auditor. D) It is never admissible without the physical hard drive. ✅ **Answer: (B) It must be accompanied by a certificate identifying the device and manner of production.** **A computer printout is admissible only with a certifying statement about the device.** The CGST evidence provisions allow a computer printout (or micro-film/facsimile) to be admitted without producing the original computer, provided it is **accompanied by a certificate identifying the document, the device that produced it, and the manner of its production**, signed by a person occupying a responsible position. There is no requirement of judicial stamp paper, an IT-auditor's signature, or production of the physical hard drive — the **certificate identifying the device and manner of production** is the mandatory condition. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._