Section - 2(12A) (of Income Tax Act, 1961), Books or books of account defined under
Section - 2(12A) (of Income Tax Act, 1961), Books or books of account defined under
Definitions of "books or books of account"
"books or books of account" includes ledgers, day-books, cash books, account-books and other books, whether kept in the written form or in electronic form or in digital form or as print-outs of data stored in such electronic form or in digital form or in a floppy, disc, tape or any other form of electro-magnetic data storage device;
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