https://www.taxtmi.com/manuals?id=4797 The statutory definition of Document for income tax purposes explicitly includes an electronic record, extending the concept to digital formats and encompassing materials such as manuals, ready reckoners, reference guides and quick commentaries, with further elaboration provided in administrative guidance. en-us Fri, 06 Sep 2024 12:39:00 +0530 Wed, 06 Nov 2024 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4797 The statutory definition of Document for income tax purposes explicitly includes an electronic record, extending the concept to digital formats and encompassing materials such as manuals, ready reckoners, reference guides and quick commentaries, with further elaboration provided in administrative guidance. Manuals Income Tax Fri, 06 Sep 2024 12:39:00 +0530 https://www.taxtmi.com/manuals?id=4797