Thank you all for your replies. I thought of explaining my question in detail.
Supporting vouchers for claims
I want to know if the supporting vouchers for claims by employees are in soft copy or hard copy. Also, I am interested to know if there is any verdict in income tax that states all employee reimbursements should be in hard copy.
Electronic submission of employee reimbursements
I came to know about 9.13-Companies (Accounts) Rules, 2014. Manner of books of account to be kept in electronic mode: On these grounds, we can still submit the employee reimbursements in soft copy. Please correct me if I am wrong. I have attached the notification (The Companies Act, 2013 (SECTION 128), The Companies (Accounts) Rules, 2014).