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Section 115ACA in The Income Tax Act, 1961 [Entire Act]

section,— (a) "specified knowledge based industry or service" means— (i) information technology software; (ii) information technology service; (iii) entertainment service; (iv) pharmaceutical industry ... 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
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Section 59 in Finance Act, 1999 [Entire Act]

resident and an employee of an Indian company engaged in information technology software and technology services (hereafter in this section referred to as the resident ... 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
Union of India - Section Cites 0 - Cited by 6

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 ... research and development services; (ii) manufacturing and production services; (iii) information technology (software development) services; (iv) knowledge process outsourcing services; (v) business process outsourcing services
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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 ... automatic data processing machine falling under heading information technology products but does not include non-information technology products; (d) "Overseas Depository Bank" means a bank
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Section 2 in The Special Economic Zones Rules, 2006 [Entire Act]

pharmaceuticals and chemicals, handicrafts, gem and jewelery, electronics hardware and software, including information technology enabled services and bio-technology; [Provided that various categories comprising their ... dated 12.8.2013 (w.e.f. 10.2.2006).] (y) "Software Technology Park Unit" means a unit approved under the Software Technology Parks Scheme of the Foreign Trade
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Section 2 in The Foreign Trade (Development and Regulation) Act, 1992 [Entire Act]

trade policy; (l) “specified goods or services or technology” means the goods or services or technology, the export, import, transfer, re-transfer, transit and transshipment ... notified under section 5 of the Act; (m) “technology” means any information (including information embodied in software), other than information in the public domain, that
Union of India - Section Cites 0 - Cited by 28
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