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[Cites 0, Cited by 0] [Section 10TA] [Entire Act]

Union of India - Subsection

Section 10TA(m) in Income Tax Rules, 1962

(m)"software development services" means,-
(i)business application software and information system development using known methods and existing software tools;
(ii)support for existing systems;
(iii)converting or translating computer languages;
(iv)adding user functionality to application programmes;
(v)debugging of systems;
(vi)adaptation of existing software; or
(vii)preparation of user documentation,