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[Cites 0, Cited by 0] [Section 80HHF(6)] [Section 80HHF] [Entire Act]

Union of India - Subsection

Section 80HHF(6)(d) in The Income Tax Act, 1961

(d)"film software" means a copy of a cinematograph film made by any process analogous to cinematography on acetate polyester or celluloid film positive, magnetic tape, digital media or other optical or magnetic devices and certified by the Board of film certification constituted by the Central Government under section 3 of the Cinematograph Act, 1952 (37 of 1952);