Notifies manufacture or production of computer software being an article or thing u/s 35(2AB) - S.O. 452 - Income Tax

Notifies manufacture or production of computer software being an article or thing u/s 35(2AB) NOTIFICATION NO. S.O. 452 DATED 8-2-2000 In pursuance of clause (1) of sub-section (2AB) of section 35 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct taxes hereby notifies manufacture or production of computer software being an article or thing for the purpose of the said clause. [Notification No. 11233/F.No. 225/192/99/ITA.II]