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<h1>Definition of 'Internet' for Section 115BBJ of Income Tax Act 1961: Global Network of Interconnected Computer Systems</h1> 'Internet' is defined for section 115BBJ of the Income Tax Act 1961 as the global network of interconnected computer networks. It involves the combination of computer facilities, electromagnetic transmission media, related equipment, and software. This network transmits information using a specific protocol to control the transmission process.