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In view of above it is clear that if the data is simply customized as per requirements of the customer then the requirement of the provision of the section 10B is fulfilled. Therefore, bare reading of .said provisions clears the issue. However we are putting some other supporting documents in support of the claim.

a) Software Export Declaration Form (SOFTEX Form) This form is filled up by the exporter company and three copies of this form along with copy of invoice are sent to STPI within the stipulated time from the date of exports. After completing the relevant formalities. STPI keeps one copy with them, sends another copy to RBI and third copy to Exporter of Software. This SOFTEX form is the basic requirement of RBI and has duly been approved by the Ministry of Finance, Govt. of India.