Books or Books of Account – Section 2(19) | Income-tax Act, 2025 vs 1961

§ 2(19) · Income-tax Act, 2025

Books or books of account

ITA 2025 · 2(19) ITA 1961 · 2(12A)
Definition — Section 2(19)

Includes ledgers, day-books, cash books, account-books and other books, whether kept — (a) in written form; or (b) in electronic or digital form, or on cloud based storage, or on any electromagnetic data storage device such as floppy, disc, tape, portable data storage device, external hard drives or memory cards; or (c) as print-outs of data stored in such electronic or digital form or on such storage devices. The 2025 Act explicitly adds cloud based storage — an upgrade from the 1961 Act which only mentioned floppy, disc, tape and similar devices.

Act Comparison
Income-tax Act, 2025
2(19)
Books or books of account
Income-tax Act, 1961
2(12A)
Books or books of account
Key Points
  • Maps to Section 2(12A) of the 1961 Act
  • 2025 Act explicitly adds cloud based storage and expanded list of storage devices — an upgrade from the 1961 Act which only mentioned floppy, disc and tape
  • Failure to maintain books can lead to best judgment assessment
💡 Practical Note

With the explicit inclusion of digital/electronic formats, even Tally, QuickBooks, or cloud accounting software records are valid 'books of account.'

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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