India and which is engaged in the- (i) Business of- (A) Software; (B) Information technology; (C) Production of basic drugs in the pharmaceutical sector
resident in India including provision of download of data or software in India, if the aggregate of payments arising from such transaction or transactions during
internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet; (iv) providing data
with any person in India including provision of download of data or software in India, if the aggregate of payments arising from such transaction
respect of profits and gains from export or transfer of film software, etc. - (1) Where an assessee, being an Indian company, is engaged ... export or transfer by any means out of India, of any film software, television software, music software, television news software, including telecast rights (hereafter
addressable system” means an electronic device (which includes hardware and its associated software) or more than one electronic device put in an integrated system through
industry; (xii) providing medical, health or other allied services; (xiii) providing software or hardware services relating to information technology, telecommunications or electronics including satellite linkage
respect of profits and gains from export or transfer of film software, etc. [Inserted by Act 27 of 1999 , Section ... export or transfer by any means out of India, of any film software, television software, music software, television news software, including telecast rights (hereafter
employer engaged in the business of manufacture or production of computer software, the value of fringe benefits for the purposes referred to in clauses
right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred