https://www.taxtmi.com/manuals?id=4676 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. en-us Wed, 28 Aug 2024 12:14:00 +0530 Wed, 06 Nov 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4676 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. Manuals Income Tax Wed, 28 Aug 2024 12:14:00 +0530 https://www.taxtmi.com/manuals?id=4676