(1) In this section and in section 901 -
"authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or as the case may be, section 901;
"books, records or other documents" includes - (a) accounts (including balance sheets) relating to a trade or profession and where the accounts have been audited, a copy of the auditor's certificate, (b) books, accounts, rolls, registers, papers and other documents, whether - (i) comprised in bound volume, loose-leaf binders or other loose-leaf filing systerm, loose-leaf ledger sheets, pages, folios or cards, or (ii) kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form, (c) every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and (d) documents in manuscript, doc
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