Section 80HHE(4)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80HHE(4)(i) in The Income Tax Act, 1961

(i)the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed on the basis of the profits of the supporting software developer in respect of sale of computer software to the exporting company; and

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Union of India - Subsection

Section 80HHE(4)(i) in The Income Tax Act, 1961