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[Cites 0, Cited by 0] [Section 80HHF(6)] [Section 80HHF] [Entire Act]

Union of India - Subsection

Section 80HHF(6)(c) in The Income Tax Act, 1961

(c)"export turnover" means the consideration in respect of the software or software rights specified in clauses (d), (e), (g), (h) and (i), 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 such software outside India or expenses, if any, incurred in foreign exchange in providing the technical services outside India;