Export turnover - Definition / Legal Terminology - Income Tax

Explanation 2 (iv) - For the purposes of section 10A of the Income tax Act 1961 , Export turnover means the consideration - in respect of export by the undertaking of articles or things or computer software received in, or; brought into, India by the assessee in convertible foreign exchange in accordance with sub-section (3), but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things or; computer software outside India or expenses, if any, incurred in foreign exchange in providing the technical services outside India;