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[Cites 0, Cited by 0] [Section 207(4)] [Section 207] [Entire Act]

Union of India - Subsection

Section 207(4)(a) in The Income Tax Act, 2025

(a)"computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device; or 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;