The word 'document' under the GCA includes:
AOnly contracts signed in ink
BA blank sheet of paper
COnly registered documents
DAn instrument intended to be or capable of being used as evidence of any matter
Answer & Solution
Correct answer: D. An instrument intended to be or capable of being used as evidence of any matter
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_