Amendment of section 2

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..... y-books, cash books, account-books and other books, whether kept in the written form or as print-outs of data stored in a floppy, disc, tape or any other form of electro-magnetic data storage device ;' ; (b) after clause (22A), the following clause shall be inserted with effect from the 1st day of June, 2001, namely :- '(22AA) "document" includes an electronic record as defined in clau .....

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