CBDT Instruction 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


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 INSTRUCTION NO. 3/2014 [F. NO. 178/84/2012-ITA.I], DATED 14-3-2014 A clarificatory Circular No. 01/2013, dated 17.01.2013 was issued by CBDT to address various contentious issues leading to tax disputes in cases of…

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