THERE IS NO DEFINITION GIVEN UNDER INCOME TAX ACT .
BUT GENERALLY A COMPUTER CAN BE DEFINED AS FOLLOWS:
A programmable machine. The two principal characteristics of a computer are:
It responds to a specific set of instructions in a well-defined manner.
It can execute a prerecorded list of instructions (a program).
Modern computers are electronic and digital. The actual machinery -- wires, transistors, and circuits -- is called hardware; the instructions and data are called software.
All general-purpose computers require the following hardware components:
memory : Enables a computer to store, at least temporarily, data and programs.
mass storage device : Allows a computer to permanently retain large amounts of data. Common mass storage devices include disk drives and tape drives.
input device : Usually a keyboard and mouse, the input device is the conduit through which data and instructions enter a computer.
output device : A display screen, printer, or other device that lets you see what the computer has accomplished.
central processing unit (CPU): The heart of the computer, this is the component that actually executes instructions.
In addition to these components, many others make it possible for the basic components to work together efficiently. For example, every computer requires a bus that transmits data from one part of the computer to another.