CBDT Circular on Section 10a, Read With Sections 10aa & 10b Of The Income-Tax Act, 1961 – Free Trade Zone – Clarification On Issues Relating To Export Of Computer Software

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SECTION 10A, READ WITH SECTIONS 10AA & 10B OF THE INCOME-TAX ACT, 1961 – FREE TRADE ZONE – CLARIFICATION ON ISSUES RELATING TO EXPORT OF COMPUTER SOFTWARE CIRCULAR NO. 1/2013 [F. NO. 178/84/2012-ITA.I], DATED 17-1-2013 The Indian Software Industry has been the beneficiary of direct tax incentives under the provisions like sections 10A, 10AA & 10B…

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