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

(b)[ "computer software" means,- [ Substituted by Act 10 of 2000, Section 36, for Clause (b) (w.e.f. 1.4.2001).]

(i)any computer programme recorded on any disc, tape, perforated media or other information storage device; or

(ii)any customised electronic data or any product or service of similar nature as may be notified by the Board, which is transmitted or exported from India to a place outside India by any means;]

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Union of India - Subsection

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