Under the Bharatiya Nyaya Sanhita, 2023, which one of the following statements regarding a 'document'…

Under Section 2(8) of the Bharatiya Nyaya Sanhita, 2023 (formerly Section 29 of the Indian Penal Code, 1860), 'document' means any matter expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means, and includes electronic and digital record, intended to be used, or which may be used, as evidence of that matter. Illustrations (b), (c), and (e) to Section 2(8) expressly state that a cheque upon a banker, a power-of-attorney, and a writing containing directions or instructions are documents. Illustration (d) states that a map or plan which is intended to be used or which may be used as evidence is a document; consequently, a map or plan intended not to be used as evidence is not a document.