(9A)[* * *] [ Sub-Sections (9) and (9A) omitted by Act 32 of 2003, Section 7 (w.e.f. 1.4.2004).][* * *] [ Explanation 1 omitted by Act 32 of 2003, Section 7 (w.e.f. 1.4.2004).][Explanation 2. - For the purposes of this section,-(i)"computer software" means-(a)any computer programme recorded on any disc, tape, perforated media or other information storage device; or(b)any customized 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 any place outside India by any means;(ii)"convertible foreign exchange" means foreign exchange which is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purposes of the Foreign Exchange Regulation Act, 1973 (46 of 1973), and any rules made thereunder or any other corresponding law for the time being in force;(iii)"electronic hardware technology park" means any part set up in accordance with the Electronic Hardware Technology Park (EHTP) Scheme notified by the Government of India in the Ministry of Commerce and Industry;(iv)"export turnover" means the consideration] [in respect of export by the undertaking] [ Substituted by Act 14 of 2001, Section 6, for " in respect of export" (w.e.f. 1.4.2001).][of articles or things or computer software received in, or brought into, India by the assessee in convertible foreign exchange in accordance with sub-section (3), but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things or computer software outside India of expenses, if any, incurred in foreign exchange in providing the technical services outside India; [Substituted by Act 10 of 2000, Section 6, for Section 10-A (w.e.f. 1.4.2001).](v)"free trade zone" means the Kandla Free Trade Zone and the Santacruz Electronics Export Processing Zone and includes any other free trade zone which the Central Government may, by notification in the Official Gazette, specify for the purposes of this section;(vi)"relevant assessment year" means any assessment year falling within a period of ten consecutive assessment years referred to in this section;(vii)"software technology park" means any park set up in accordance with the Software Technology Park Scheme notified by the Government of India in the Ministry of Commerce and Industry;(viii)"special economic zone" means a zone which the Central Government may, by notification in the Official Gazette, specify as a special economic zone for the purposes of this section.][Explanation 3. -For the removal of doubts, it is hereby declared that the profits and gains derived from on site development of computer software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer software outside India.] [ Inserted by Act 14 of 2001, Section 6 (w.e.f. 1.4.2001).][Explanation 4. -For the purposes of this section, "manufacture or produce" shall include the cutting and polishing of precious and semi-precious stones.] [ Inserted by Act 32 of 2003, Section 7 (w.e.f. 1.4.2004).][Substituted by Act 10 of 2000, Section 6, for Section 10-A (w.e.f. 1.4.2001).]
