(19)"books or books of account" includes ledgers, day-books, cash books, account-books and other books, whether kept––(a)in written form; or(b)in electronic or any 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 electronic or digital form or on storage devices mentioned in sub-clause (b);
