Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
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1 - 10 of 1146 (0.93 seconds)Section 9 in The Income Tax Act, 1961 [Entire Act]
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
Section 10B in The Income Tax Act, 1961 [Entire Act]
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
Section 10A in The Income Tax Act, 1961 [Entire Act]
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
Section 110 in The Motor Vehicles Act, 1988 [Entire Act]
drivers, passengers and other road users; (k) standards of the components [, including software,] used in the vehicle as inbuilt safety devices; (l) provision for transportation
Section 80IC in The Income Tax Act, 1961 [Entire Act]
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
Section 10AA in The Income Tax Act, 1961 [Entire Act]
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
Section 80HHE in The Income Tax Act, 1961 [Entire Act]
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
Section 2 in The Information Technology Act, 2000 [Entire Act]
magnetic or optical impulses, and includes all input, output, processing, storage, computer software or communication facilities which are connected or related to the computer ... resource" means computer, computer system, computer network, data, computer data base or software; (l) "computer system" means a device or collection of devices, including input
Section 72A in The Income Tax Act, 1961 [Entire Act]
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