Definitions.
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.... (a) "Act" means the Securities and Exchange Board of India Act, 1992 (15 of 1992); (b) "authorised officer" means the investigating authority or any other officer of the Board authorised by the Chairman under sub-section (8) of section 11C of the Act; (c) "building" includes any structure or any other thing constructed, erected, placed or made on, in or under any land and....
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.... memory cards, sticks or diskettes, or smart cards, backup tapes, personal digital devices, CD or DVD discs, optical discs, printer buffers, ZIP drives, pen drives, thump drives or electronic notebooks, as well as printouts or readouts from any magnetic storage device, including information preserved in files that have been "deleted" from electronic, magnetic, optical storage devices or facilities....
TaxTMI