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Showing contexts for: computer includes computer software in Bhansali Trading Company, Jaipur vs Department Of Income Tax on 14 July, 2016Matching Fragments
(v) "relevant assessment years" means any assessment year falling within a period of ten consecutive assessment years, referred to in this section.
Explanation 3.-- For the removal of doubts, it is hereby declared that the profits and gains derived from on site development of computer software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer software outside India.