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[Cites 0, Cited by 0] [Section 193(4)] [Section 193] [Entire Act]

Union of India - Subsection

Section 193(4)(c) in The Income Tax Act, 2025

(c)"information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being manipulated or providing inter-activity to a user, by means of an automatic data processing machine falling under heading information technology products but does not include non-information technology products;