Amendment of section 80HHE

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..... ed to in sub-section (1B)," shall be substituted; (b) in sub-section (1A), after the words "in respect of which the certificate has been issued by the said company", the words, brackets, figure and letter "to such extent and for such years as specified in sub-section (1B)," shall be inserted; (c) after sub-section (1A), the following sub-section shall be inserted, namely:- "(1B) For the purp .....

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..... ,- (i) any computer programme recorded on any disc, tape, perforated media or other information storage device; or (ii) any customised electronic data or any product or service of similar nature as may be notified by the Board, which is transmitted or exported from India to a place outside India by any means;"
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat .....

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