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of <h1>Definition of 'Books' Under Income-tax Act Section 2(12A) and Exclusions for Section 80QQB Explained</h1> 'Books or books of account' under Clause (12A) of section 2 of the Income-tax Act, 1961, encompasses ledgers, day-books, cash books, account-books, and other records, whether in written, electronic, digital form, or as print-outs from electronic storage devices. However, for section 80QQB, 'books' exclude brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, school textbooks, tracts, and similar publications.
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