The word 'document' under the GCA includes:

1. Section 3(18) of GCA — 'document' means any matter expressed or described upon any substance by letters/figures/marks, intended to be used (or which may be used) for recording that matter. 2. Photographs, electronic records etc. also qualify subject to context. 3. Hence (A). _Source: ICAI BoS CA Inter Paper 2 — General Clauses Act 1897_