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[Cites 0, Cited by 0] [Section 115ACA(3)] [Section 115ACA] [Entire Act]

Union of India - Subsection

Section 115ACA(3)(c) in The Income Tax Act, 1961

(c)"information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being manipulated or providing inter-activity to a user, by means of an automatic data processing machine falling under heading information technology pro-ducts but does not include non-information technology products;
(ca)"International Financial Services Centre" shall have the meaning assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);