"Email" or "Electronic mail" and "Electronic mail message - Definition / Legal Terminology - Income Tax

Explanation (n) - In section 144B of the Income tax Act 1961, unless the context otherwise requires Email or Electronic mail and Electronic mail message means- a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message;