(j)"total turnover" shall not include-(A)any sum referred to in clauses (iiia), (iiib) and (iiic) of section 28;(B)any freight, telecommunication charges or insurance attributable to the delivery of the film software, music software, telecast rights, television news software, or television software as defined in clause (d), (e), (g), (h) or (i), as the case may be, outside India;(C)expenses, if any, incurred in foreign exchange in providing the technical services outside India.'.