Computer Software - Definition / Legal Terminology - Income Tax

Explanation 2(i) : For the purposes of section 10A of the Income tax Act 1961 , Computer Software means- ( a ) any computer programme recorded on any disc, tape, perforated media or other information storage device; or ( b ) any customized electronic data or any product or service of similar nature, as may be notified by the Board, which is transmitted or exported from India to any place outside India by any means;