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<h1>Definition of 'Email' and 'Electronic Mail Message' in Section 144B of the Income Tax Act 1961 Explained</h1> 'Email' or 'Electronic mail' and 'Electronic mail message' are defined within section 144B of the Income Tax Act 1961 as messages or information created, transmitted, or received on computers, systems, resources, or communication devices. This includes attachments in various formats such as text, image, audio, video, and other electronic records that may accompany the message.