CBDT Instruction on Section 10a, Read With Sections 10aa & 10b Of The Income-Tax Act, 1961 – Free Trade Zone – Direct Tax Benefits – 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 – DIRECT TAX BENEFITS – CLARIFICATION ON ISSUES RELATING TO EXPORT OF COMPUTER SOFTWARE INSTRUCTION NO. 17/2013 [F. NO. 178/84/2012-ITA.I],¬†DATED 19-11-2013 A clarificatory¬†Circular No. 01/2013, dated 17-1-2013¬†(hereinafter referred to as ‘Circular’) was issued by CBDT to address various…

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