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

under sub-section (1-A) shall not be admissible unless the supporting software developer furnishes in the prescribed form alongwith his return of income ... basis of the profits of the supporting software developer in respect of sale of computer software to the exporting company; and (ii) a certificate from
Union of India - Section Cites 0 - Cited by 389

Section 71 in The Central Goods and Services Tax Act, 2017 [Entire Act]

registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things ... available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest
Union of India - Section Cites 0 - Cited by 13

Section 129 in Income Tax Rules, 1962 [Entire Act]

standing intravenous catheters for chemotherapy   (n) Fibre optic endoscopes including, Paediatric resectoscope/audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic Flexible Nasal Pharyngo Bronchoscope, Fibreoptic Flexible Laryngo ... glass or plastic used as re-fills 40 (5) Computers including computer software (See Note 7 below this Table) 40 (6) Machinery and plant, used
Union of India - Section Cites 0 - Cited by 3
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