Film Software - Definition / Legal Terminology - Income Tax

Explanation (d) . - For the purposes of section 80HHF of the Income tax Act 1961 - Film Software means- a copy of a cinematograph film made by any process analogous to cinematography on acetate polyester or celluloid film positive, magnetic tape, digital media or other optical or magnetic devices and certified by the Board of film certification constituted by the Central Government under section 3 of the Cinematograph Act, 1952;