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Data

processed, is being processed or has been processed in a computer system or computer network, and may be in any form

Record

maintained in the form of books or stored in a computer or in such other form as may be determined by

Goods

Goods, Computer programs are the product of an intellectual process, but once

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off line

Not connected of computers or computer peripherals normally connected or intended to be connected

PC

A personal computer a computer2 designed for use by one person at a

Access

with the logical, arithmetical or memory function resources of a computer, computer system or computer network. [Information Technology Act, 2000 (21

internet

A large network3 of numerous computers connected through a number of major nodes of high speed

minicomputer

a mid sized digital computer at any given point in the development of computer technology

tax preference item

amount of depreciation) favorable to a taxpayer in the ordinary computation of tax liability that is taxed in the computation of

Calendar

which make up the year. There are two modes of computing time-by the annual course of the sun, and by the

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