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[Cites 0, Cited by 0] [Section 10AA(9)] [Section 10AA] [Entire Act]

Union of India - Subsection

Section 10AA(9)(i) in The Income Tax Act, 1961

(i)"export turnover" means the consideration in respect of export by the undertaking, being the Unit of articles or things or services received in, or brought into, India by the assessee but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things outside India or expenses, if any, incurred in foreign exchange in rendering of services (including computer software) outside India;