(5)[ Where a deduction under this section is claimed and allowed in respect of profits of the business referred to in sub-section (1) for any assessment year, no deduction shall be allowed in relation to such profits under any other provision of this Act for the same or any other assessment year.Explanation. - For the purposes of this section,-(a)"convertible foreign exchange" shall have the meaning assigned to it in clause (a) of the Explanation to section 80-HHC;](b)[ "computer software" means,- [ Substituted by Act 10 of 2000, Section 36, for Clause (b) (w.e.f. 1.4.2001).](i)any computer programme recorded on any disc, tape, perforated media or other information storage device; or(ii)any customised 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 a place outside India by any means;](c)[ "export turnover" means the consideration in respect of computer software received in, or brought into, India by the assessee in convertible foreign exchange in accordance with sub-section (2), but does not include freight, telecommunication charges or insurance attributable to the delivery of the computer software outside India or expenses, if any, incurred in foreign exchange in providing the technical services outside India;] [Inserted by Act 49 of 1991, Section 30 (w.e.f. 1.4.1991).](ca)[ "exporting company" means a company referred to in sub-section (1) making actual export of computer software;] [ Inserted by Act 21 of 1998, Section 33 (w.e.f. 1.4.1999).](d)[ "profits of the business" means the profits of the business as computed under the head "Profits and gains of business or profession" as reduced by- [Inserted by Act 49 of 1991, Section 30 (w.e.f. 1.4.1991).]
