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Section 10TA in Income Tax Rules, 1962 [Entire Act]

communications software and software development tools; (iii) development of Internet technology; (iv) research into methods of designing, developing, deploying or maintaining software; (v) software development ... upgradation of existing products where source code has been made available by the principal , [except where the source code has been made available to carry
Union of India - Section Cites 0 - Cited by 0

Section 193 in The Income Tax Act, 2025 [Entire Act]

information technology software over a system of information technology products for realising value addition; (c) "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
Union of India - Section Cites 0 - Cited by 0

Rajasthan Investment Promotion Scheme, 2014

shall include: (i) Enterprises engaged in production and development of IT software, (ii) Enterprises rendering IT services and IT enabled services b; (iii) Enterprises engaged ... realizing value addition. (xvif) "IT Software" means any representation of instructions, data, sound or image, including source code and object code recorded in a machine
State of Rajasthan - Act Cites 0 - Cited by 0
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