Section - 10BB (of Income Tax Act, 1961), Meaning of computer programmes in certain cases
Section - 10BB (of Income Tax Act, 1961), Meaning of computer programmes in certain cases
This is a REDUNDANT SECTION.
References to Section 10B (of Income Tax Act, 1961) which is to
be omitted. (supra)
The profits and gains derived by an undertaking from the production of computer programmes under section 10B (of Income Tax Act, 1961), as it stood prior to its substitution by section 7 of the Finance Act, 2000 (10 of 2000), shall be construed as if for the words "computer programmes", the words "computer programmes or processing or management of electronic data" had been substituted in that section.
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