# Evidence that stands up to an audit

> What makes a proof acceptable, and why it must not be edited after the fact.

- Kind: Training
- Category: Evidence
- Place: India
- Published by: CLEX Legal
- Last updated: 15 September 2026
- In force from: 15 September 2026
- Web page: https://clexlegal.in/knowledge/evidence-that-stands-up-to-an-audit

## A good proof

- Is the actual document (the challan, the certificate, the signed register), not a screenshot of a summary.
- Names the period and the entity it is about.
- Is uploaded when the work is done, by the person who did it.

## Why it cannot be edited

An uploaded file is stored by its content hash. Replacing it creates a new version; the old one stays. That is what lets you show an auditor what you knew and when.

## Who checks

The maker submits, a different person reviews. If you are the maker you cannot approve your own work, however senior you are.

## Small habits

- Name files by what and when: "PF-challan-2026-08.pdf".
- Add the note that explains a late filing at the time, not months later.

> This is working guidance for your team, not legal advice. Confirm the details against the current text of the law and your State's rules before you rely on them.

## Frequently asked questions

### Can I delete a wrong upload?

No. Upload the correct file as a new version and say why in the note. The history is the point.

### What if a file is large?

Files up to 25 MB can be attached here. For anything larger, keep it in your document store and attach a summary that names where it is.
