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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
the business of, (i) export out of India of computer software or its transmission from India to a place outside India
View Complete Act List Judgments citing this sectionIncome 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
View Complete Act List Judgments citing this sectionThe Madhya Pradesh Information Technology (Electronic Service Delivery) Rules, 2017 Section 19
Title: Creation of secure application software for Electronic Service Delivery
State: Madhya Pradesh
Year: 2017
1) The Competent Authorities shall get appropriate application software created, using which, the Signing Authorities, shall digitally sign the
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
The Madhya Pradesh Information Technology (Electronic Service Delivery) Rules, 2017 Section 15
Title: Filing of form, application or any other document- ( 1) Any form, application or any other document referred to in clause (a) of sub-section (1) of section 6 of the Act may be filed with any office, authority, body, agency or Authorised Service Provider authorised by the Government of Madhya Pradesh using the application software specified by it
State: Madhya Pradesh
Year: 2017
referred to in sub-clause ( 1) shall, while developing such software, take into account the following features of the electronic record,
View Complete Act List Judgments citing this sectionIncome 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
View Complete Act List Judgments citing this sectionIncome 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
View Complete Act List Judgments citing this sectionIncome 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
View Complete Act List Judgments citing this sectionFinance 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
View Complete Act List Judgments citing this sectionFinance Act, 2000 Chapter III
Title: Direct Taxes
State: Central
Year: 2000
2001, namely:- 'Explanation 3.-For the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated
View Complete Act List Judgments citing this sectionFinance 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
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