CBDT Circular on profits from export of computer software, etc.

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Section 80HHE of the Income-tax Act, 1961 – Deductions – Profits from export of computer software, etc. – Clarification regarding provisions of section 80HHE of the Income-tax Act, 1961

CIRCULAR NO. 3/2004, DATED 12-2-2004

1. The Board has received references seeking clarification on the period of applicability of the Explanation under section 80HHE(1) of the Income-tax Act, 1961. The Explanation states as under –

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