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(viii)"special economic zone" means a zone which the Central Government may, by notification in the Official Gazette, specify as a special economic zone for the purposes of 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.] 3.5 The Ld.AR submitted that the definition of "export turnover"

4.10 Be that as it may, in absence of definition of the term "export turnover" in sec.10A, for assessment year 2000-01, the Ld.AO considered the definition of "export turnover" for the purposes of section 80HHE of the act that reads as under:

"India "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 subsection (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;"