Section 80HHE(5)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80HHE(5)] [Section 80HHE] [Entire Act]

Union of India - Subsection

Section 80HHE(5)(c) in The Income Tax Act, 1961

(c)[ "export turnover" means the consideration in respect of computer software received in, or brought into, India by the assessee in convertible foreign exchange in accordance with sub-section (2), but does not include freight, telecommunication charges or insurance attributable to the delivery of the computer software outside India or expenses, if any, incurred in foreign exchange in providing the technical services outside India;] [Inserted by Act 49 of 1991, Section 30 (w.e.f. 1.4.1991).]

(ca)[ "exporting company" means a company referred to in sub-section (1) making actual export of computer software;] [ Inserted by Act 21 of 1998, Section 33 (w.e.f. 1.4.1999).]

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Union of India - Subsection

Section 80HHE(5)(c) in The Income Tax Act, 1961