Bare Act Search Results

Income Tax Act, 1961 Section 80HHE

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

State: Central

Year: 1961

the business of, (i) export out of India of computer software or its transmission from India to a place outside India

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

transfer by any means out of India, of any film software, television software, music software, television news software, including telecast rights

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

(including the granting of a licence) in respect of computer software supplied by a non-resident manufacturer along with a computer or

Income Tax Act, 1961 Chapter III

Title: Incomes Which Do Not Form Part of Total Income

State: Central

Year: 1961

or processing of goods; or 53[(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media

Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

- Deduction in respect of profits from export of computer software, etc. (1) Where an assessee, being an Indian company or

Income Tax Act, 1961 Section 10A

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

State: Central

Year: 1961

undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with

Finance Act, 2000 Complete Act

State: Central

Year: 2000

namely :- Explanation 3.-For the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated

Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

Information Technology Act, 2000 (21 of 2000); 71[(53a) information technology software means any representation of instructions, data, sound or image, including

Finance Act 1994 Section 65

Title: Definitions

State: Central

Year: 1994

Information Technology Act, 2000 (21 of 2000); 71[(53a) information technology software means any representation of instructions, data, sound or image, including

Finance Act 1999 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1999

is engaged in the - (i) business of - (A) software; (B) information technology; (C) production of basic drugs in the