Books or books of account - Definition / Legal Terminology - Income Tax

As per Clause (12A) of section 2 of the Income-tax Act, 1961 - Books or books of account includes - ledgers, day-books, cash books, account-books and other books, whether kept in the written form or in electronic form or in digital form or as print-outs of data stored in such electronic form or in digital form or in a floppy, disc, tape or any other form of electro-magnetic data storage device ; Explanation.(b) - For the purposes of section 80QQB of the Income tax Act 1961,- books shall not include- brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, text-books for schools, tracts and other publications of similar nature, by whatever name called;