Books or Books of Account 2(12A)
Meaning
Books of Account is used to keep accounting records-it includes ledgers, day-books, cash books, account-books etc…
Definition
“books or books of account” includes ledgers, day-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;]