Amendment of section 10A

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..... substituted ; (ii) the third proviso shall be omitted with effect from the 1st day of April, 2002 ; (b) for sub-section (4), the following sub-section shall be substituted, namely :- "(4) For the purposes of sub-section (1), the profits derived from export of articles or things or computer software shall be the amount which bears to the profits of the business of the undertaking, the same pr .....

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..... all be inserted at the end, namely :- "Explanation 3.-For the removal of doubts, it is hereby declared that the profits and gains derived from on site development of computer software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer software outside India.".
Statute, statutory provisions legislation, .....

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