The advent of e-commerce means of trading has accelerated the trend for business records to be held electronically. Keeping in view with change in method of trading, the central board of revenue has made the legal requirement for business for tax reasons that if they wish to store record electronically they have to seek specific permission from taxing authorities for doing so. The approval is given subject to conditions specified by Central board of Revenue. Indeed, it is possible that some traders without fulfilling the legal requirement may be already storing records electronically without CBR approval.

There are numbers of impartial computer forensics authorities in developed countries who provide all litigation function at request of courts and their services can obtain for getting computer evidence. Computer Forensics identifies, acquire, restore, and analyze electronic data in litigation.

E-commerce offers customers the chance to eliminate many stages in the sales/distribution chain. The mark-ups that occur between manufacturers, wholesalers, distributors, retailers and consumers can add the cost of goods purchased by consumers. In contrast, when consumers deal directly with manufacturers on the internet, the process whereby intermediaries between the manufacturer and the final consumer are eliminated from the supply chain is known as "disintermediation".