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2(13) Books of Account

 “books of account” includes records maintained in respect of—

              i.        all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place;

             ii.        all sales and purchases of goods and services by the company;

            iii.        the assets and liabilities of the company; and

            iv.        the items of cost as may be prescribed under section 148 in the case of a company which belongs to any class of companies specified under that section;