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          Definition of books or books of account clarifies inclusion of electronic records and exclusion of literary publications. Clause (12A) defines books or books of account to include ledgers, day-books, cash books and other account-books in written, electronic or digital form, including printouts and data on electromagnetic storage devices; an Explanation excludes brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, school textbooks, tracts and similar publications from the meaning of 'books' for the specified deduction provision.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Definition of books or books of account clarifies inclusion of electronic records and exclusion of literary publications.

                                  Clause (12A) defines books or books of account to include ledgers, day-books, cash books and other account-books in written, electronic or digital form, including printouts and data on electromagnetic storage devices; an Explanation excludes brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, school textbooks, tracts and similar publications from the meaning of "books" for the specified deduction provision.


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