Specified knowledge based industry or service - Definition / Legal Terminology - Income Tax

Explanation (a) -For the purposes of sub-section (1) of section 115ACA of Income tax Act 1961. specified knowledge based industry or service means- (i) information technology software; (ii) information technology service; (iii) entertainment service; (iv) pharmaceutical industry; (v) bio-technology industry; and (vi) any other industry or service, as may be specified by the Central Government, by notification in the Official Gazette;