Interpretation.

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....ioner or the Commissioner; (b) "asset" includes any money, bullion, jewellery, virtual digital asset or other valuable article or thing, held in physical or virtual form; (c) "authorised officer" means-- (i) the Joint Director or the Additional Director; or (ii) the Joint Commissioner or the Additional Commissioner; or (iii) the Assistant Director or the Deputy Director; or (iv) the As....

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....rocessing or storage or exchange, and includes the remote server or cloud server or virtual digital space; (f) "date on which the last of the authorisations for search was executed" means- (i) in the case of search, the date of conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued; or (ii) in the case....

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.... including data and information in electronic form or on the computer system, containing figures and any other relevant noting, and shall be construed to mean as books of 1[account] maintained by the said person; (j) "virtual digital space" means an environment, area or realm, that is constructed and experienced through computer technology and not the physical, tangible world which encompas....