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Definition of Information Technology Software under the Finance Act, 1994.
Section 65(53a):
"Information Technology Software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
Section 65(105)(zzzze): Taxable service means any service provided or to be provided, to any person, by any other person in relation to information technology software including