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Section 10AA in The Income Tax Act, 1961 [Entire Act]

Unit, the same proportion as the export turnover in respect of such articles or things or services bears to the total turnover of the business ... section,- (i) "export turnover" means the consideration in respect of export by the undertaking, being the Unit of articles or things or services received
Union of India - Section Cites 0 - Cited by 767

Section 80HHE in The Income Tax Act, 1961 [Entire Act]

from the export, the same proportion as the amount of the export turnover specified in such certificate bears to the total export turnover ... Board, which is transmitted or exported from India to a place outside India by any means;] (c) [ "export turnover" means the consideration in respect
Union of India - Section Cites 0 - Cited by 389

Section 2 in The Central Goods and Services Tax Act, 2017 [Entire Act]

electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users ... State Goods and Services Tax Act" means the respective State Goods and Services Tax Act, 2017; (112) "turnover in State" or "turnover in Union territory
Union of India - Section Cites 0 - Cited by 111

Section 10A in The Income Tax Act, 1961 [Entire Act]

nature, as may be notified by the Board, which is transmitted or exported from India to any place outside India by any means; (ii) "convertible ... export turnover" means the consideration] [in respect of export by the undertaking] [ Substituted by Act 14 of 2001, Section 6, for " in respect of export
Union of India - Section Cites 0 - Cited by 3353

Section 10B in The Income Tax Act, 1961 [Entire Act]

nature as may be notified by the Board, which is transmitted or exported from India to any place outside India by any means; (ii) "convertible ... export turnover" means the consideration] [in respect of export by the undertaking] [ Substituted by Act 14 of 2001, Section 7, for " in respect of export
Union of India - Section Cites 0 - Cited by 2422

Section 49 in Finance Act, 1999 [Entire Act]

clause (a) of the Explanation to section 80HHC; (c) "export turnover" means the consideration in respect of the software or software rights specified in clauses ... expenses, if any, incurred in foreign exchange in providing the technical services outside India; (d) "film software" means a copy of a cinematograph film made
Union of India - Section Cites 0 - Cited by 52

Section 80HHF in The Income Tax Act, 1961 [Entire Act]

clause (a) of the Explanation to section 80-HHC; (c) "export turnover" means the consideration in respect of the software or software rights specified ... expenses, if any, incurred in foreign exchange in providing the technical services outside India; (d) "film software" means a copy of a cinematograph film made
Union of India - Section Cites 0 - Cited by 51

Section 89 in The Central Goods and Services Tax Rules, 2017 [Entire Act]

export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export ... following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC รท Adjusted Total Turnover} - tax payable on such inverted
Union of India - Section Cites 0 - Cited by 0

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

engaged in providing software development services or information technology enabled services or knowledge process outsourcing services, with insignificant risk, to a non-resident associated enterprise ... manufacture and export of core or non-core auto components and where ninety per cent or more of total turnover during the relevant previous year
Union of India - Section Cites 0 - Cited by 0
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