Information technology software - Definition / Legal Terminology - Income Tax

Explanation (c) - For the purposes of section 115ACA of Income tax Act 1961. Information technology software means- any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being manipulated or providing inter-activity to a user, by means of an automatic data processing machine falling under heading information technology products, but does not include non-information technology products;