(7)For the purposes of sub-section (1), the profits derived from the export of articles or things or services (including computer software) shall be the amount which bears to the profits of the business of the undertaking, being the Unit, the same proportion as the export turnover in respect of such articles or things or services bears to the total turnover of the business carried on] [Inserted by Act 28 of 2005, Section 27 and Schedule II (w.e.f. 10.2.2006).] [by the undertaking] [ Substituted by Act 33 of 2009, Section 6 (w.e.f. 1.4.2010).].
