Interpretation.

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....or (iv) the Principal Commissioner 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 ....

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....ed on stand-alone mode or part of a computer system, linked through a network, or utilised through intermediaries for information creation or processing 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 ....

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....ction 247 or requisitioned under section 248, and includes seizure of backup taken from any specialised programs like tally software, excel sheets, word files and all electronic records 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 pers....