Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
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 ... rights (including the granting of a licence) in respect of computer software supplied by a non-resident manufacturer alongwith a computer or computer-based equipment
undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant ... undertaking begins to manufacture or produce such articles or things or computer software, as the case may be, shall be allowed from the total income
export-oriented undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment ... undertaking begins to manufacture or produce articles or things or computer software, as the case may be, shall be allowed from the total income
Centre or Industrial Growth Centre or Industrial Estate or Industrial Park or Software Technology Park or Industrial Area or Theme Park, as notified ... Centre or Industrial Growth Centre or Industrial Estate or Industrial Park or Software Technology Park or Industrial Area or Theme Park, as notified
derived from the export of articles or things or services (including computer software) shall be the amount which bears to the profits of the business ... incurred in foreign exchange in rendering of services (including computer software) outside India; (ii) "export in relation to the Special Economic Zones" means taking goods
80HHE. [ Deduction in respect of profits from export of computer software, etc. [Inserted by Act 49 of 1991, Section ... engaged in the business of,- (i) export out of India of computer software or its transmission from India to a place outside India
manufacture or processing of goods; or (ii) the manufacture of computer software; or (iii) the business of generation or distribution of electricity or any other
employer engaged in the business of manufacture or production of computer software, the value of fringe benefits for the purposes referred to in clauses
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