Explanation 2. - For the purposes of this section,- (i) "computer software" means- (a) any computer programme recorded on any disc, tape, perforated media ... software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer
Explanation 2. - For the purposes of this section,- (i) "computer software" means- (a) any computer programme recorded on any disc, tape, perforated media ... software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer
derived from the export of articles or things or services (including computer software) shall be the amount which bears to the profits ... 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 (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer ... section (2), but does not include freight, telecommunication charges or insurance attributable to the delivery of the computer software outside India or expenses
that the expression "through" shall mean and include and shall be deemed to have always meant and included "by means of', "in consequence ... information includes and has always included transfer of all or any right for use or right to use a computer software (including granting
residential accommodation, including accommodation in the nature of a guest-house; (iii) any office appliances including computers or computer software; (iv) any vehicle ... Government in the Official Gazette, the new asset shall include computers or computer software
glass or plastic used as re-fills
40
(5) Computers including computer software (See Note 7 below this Table)
40
(6) Machinery ... deficient region
(k) Remote terminal units/intelligent electronic devices, computer hardware/software, router/bridges, other required equipment and associated communication systems for supervisory control
right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which that right ... expression "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such
The Special Economic Zones Act, 2005
UNION OF INDIA
India
The Special Economic Zones Act
Section 3 and includes an Additional Deputy Commissioner of Commercial Tax; (l) "Document" means title deeds, writings or inscriptions and includes "electronic record" and "electronic ... furnishes evidence; (m) "Goods" means all kinds of movable properly including computer software but excluding actionable claims, newspapers, stocks, shares, securities or Government stamps
