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

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..... f 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 - For the removal of doubts, it is hereby declared that the profits and gains derived from on site development of computer software (includi .....

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