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[Cites 0, Cited by 0] [Section 143] [Entire Act]

Union of India - Subsection

Section 143(28) in Finance Act, 2012

(28)"information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment;