Explanation:

The Information Technology Act, 2000 amended the definition of bankers’ books in the Bankers’ Books Evidence Act, 1891. The following changes were made by this Act:

Amendment in Section 2(3): Earlier the definition of bankers’ books only contained ledgers, daybooks, cash books, accounts books as well as
other books used in the ordinary course of business in a bank.After the amendment, it includes records stored in microfilm, magnetic tape or any
 other form of mechanical or electronic data retrieval mechanism.