Import and Export of Software vis-à-vis Income Tax Act,1961

As per Explanation 3 to Section 9(1)(vi) of the Income Tax Act, 1961 ( for brevity ‘the Act/ITA’), “computer software” means any computer programme recorded on any disc, tape perforated media or other information storage device and includes any such programme or any customized electronic data.As per Explanation 3 to Section 9(1)(vi) of the Income Tax Act, 1961 ( for brevity ‘the Act/ITA’), “computer software” means any computer programme recorded on any disc, tape perforated media or other information storage device and includes any such programme or any customized electronic data.taxmann.com Latest ArticlesRead More

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