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Section 49 in Finance Act, 1999 [Entire Act]

film software, television software, music software, television news software, including telecast rights (hereafter in this section referred to as the software or software rights), there ... warehouse or any other establishment of the assessee situated outside India; (g) "telecast rights" means a licence or contract to exhibit motion pictures or television
Union of India - Section Cites 0 - Cited by 52

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

film software, television software, music software, television news software, including telecast rights (hereafter in this section referred to as the software or software rights), there ... warehouse or any other establishment of the assessee situated outside India; (g) "telecast rights" means a licence or contract to exhibit motion pictures or television
Union of India - Section Cites 0 - Cited by 51
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