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The Haryana Value Added Tax, 2003 Section 40

Title: Computer software, hardware and computer peripherals

State: Haryana

Year: 2003

Matched in: Title Computer software, hardware and computer peripherals

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West Bengal Value Added Tax Act, 2003 Schedule 14

Title: SCHEDULE 4 SCHEDULE-C

State: West Bengal

Year: 2003

IT software on any media 85.24

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Income Tax Act, 1961 Section 80HHE

Title: Deduction in Respect of Profits from Export of Computer Software, Etc.

State: Central

Year: 1961

Matched in: Title Deduction in Respect of Profits from Export of Computer Software, Etc.

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Income Tax Act, 1961 Section 80HHF

Title: Deduction in Respect of Profits and Gains from Export or Transfer of Film Software, Etc.

State: Central

Year: 1961

Matched in: Title Deduction in Respect of Profits and Gains from Export or Transfer of Film Software, Etc.

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Income Tax Act, 1961 Chapter III

Title: Incomes Which Do Not Form Part of Total Income

State: Central

Year: 1961

undertaking which is engaged in (a) the manufacture or processing of goods; or 53[(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other information device; or] (b) the business

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Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

retrospective effect from 8th January, 1993. Section 80HHE - Deduction in respect of profits from export of computer software, etc. (1) Where an assessee, being an Indian company or a person (other than a company) resident in

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Income Tax Act, 1961 Section 10A

Title: Special Provision in Respect of Newly Established Undertakings in Free Trade Zone, Etc.

State: Central

Year: 1961

profits and gains as are derived by an undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year

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Finance Act 1999 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1999

a recognised stock exchange in India and which is engaged in the - (i) business of - (A) software; (B) information technology; (C) production of basic drugs in the pharmaceutical sector; (D) bio-technology; (E) agriculture and allied

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Finance Act, 2000 Chapter III

Title: Direct Taxes

State: Central

Year: 2000

with effect from the 1st day of April, 2001, namely:- 'Explanation 3.-For the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes

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Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

-sec­tion (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); 71 [(53a) information technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a

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