- 6157 Views
- 03 Mar 2021
- CA Navjot Singh
- Income Tax, Articles, High Court, Finance, CBDT, ITR, Amendments, Supreme Court , TDS, Updates, Knowledge, Compliance,
I. Important Definitions1) In India, “software” has been defined under the Income Tax Act, 1961 and the Copyright Act, 1957.a) Sections 10A, 10B, and 80HHE of the ITA, dealing with export of computer software defines “computer software” to mean – i) any computer programme recorded on any disc, tape, perforated media, or other information storage device; or ii) any c......