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[Cites 0, Cited by 0] [Section 261] [Entire Act]

Union of India - Subsection

Section 261(e) in The Income Tax Act, 2025

(e)"computer system" means computers, computer networks, computer resources, communication devices, digital or electronic data storage devices, used 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;