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Section 10TA in Income Tax Rules, 1962 [Entire Act]

risk for the service provider; and (vi) do not have reliable external comparable services that can be used for determining their arm's length price ... 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 10 in The Digital Signature (End entity) Rules, 2015 [Entire Act]

info- (i) if transformations were applied by the signatory, then the verifier software may de-reference the uniform resource identifier (uri) and execute transforms provided ... referenced item using the digest method specified in its reference element; (iii) compare the computed digest value against digest value in the signed info reference
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