The Books of account is defined as per section 2 (12A) of the Act ,” books or books of account” includes ledgers, day-books, cash books, account-books and other books, whether kept 4in the written form or in electronic form or in digital form or as print-outs of data stored in such electronic form or in digital form or in a floppy, disc, tape or any other form of electro-magnetic data storage device;

From the Software if the assessee is able to prepare a separate books of account for the housing project the assessee will be satisfying the condition of Section 80IB (2)(j) of the Act . Refer , ACIT (E) v. Ahmedabad Urban Development Authority (2022) 449 ITR 1 / 329 CTR 297 / 219 DTR 209 / (2023) 291 Taxman 11 (SC)
. Where as similar specific condition was not there in the section 80IB(10)of the Act . When an assessee claims an exemption it is the duty of the assessee to comply all conditions prescribed in the section.