Section 80HHE(3)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80HHE(3)(ii) in The Income Tax Act, 1961

(ii)in a case where the business carried on by a supporting software developer does not consist exclusively of developing and selling of computer software to one or more exporting companies, the amount which bears to the profits of the business, the same proportion as the turnover in respect of sale to the respective exporting company bears to the total turnover of the business carried on by the assessee.]

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Union of India - Subsection

Section 80HHE(3)(ii) in The Income Tax Act, 1961