Hina wants to store income tax records of the last three years in electronic form. However, she is not sure whether it will satisfy legal requirement should there be a need to produce those records at a later date before appropriate authority. Advise her by selecting the most appropriate answer:-

A. No problem, she can store the records in electronic form on a floppy disk

B. She can store the records in electronic form on CD-ROM

C. She can store the records in electronic form only if they are retrievable, usable and can be accurately reproduced at a later date

D. She can store the records on any media as long as she is able to retrieve it at a later date

Answer: Option D