Section 10B(9A)(iii) in The Income Tax Act, 1961

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

Union of India - Subsection

Section 10B(9A)(iii) in The Income Tax Act, 1961

(iii)"export turnover" means the consideration] [in respect of export by the undertaking] [ Substituted by Act 14 of 2001, Section 7, 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 or expenses, if any, incurred in foreign exchange in providing the technical services outside India; [Substituted by Act 10 of 2000, Section 7, for Section 10-B (w.e.f. 1.4.2001).]

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Union of India - Subsection

Section 10B(9A)(iii) in The Income Tax Act, 1961