Correct option is B
The term 'electronic record' is defined under Section 2(1)(t) of the Information Technology Act, 2000, which includes data, record, or data generated, image or sound stored, received, or sent in an electronic form or microfilm. This definition has been widely adopted across various statutes, including its reference in the Bharatiya Nyaya Sanhita
In the BNS, the term is referred to in the context of several offenses where electronic records are recognized as equivalent to traditional documents (e.g., forgery under Section 336 of BNS. The inclusion of electronic records in the BNS reflects the legislative intent to address cybercrimes and digital evidence comprehensively.