www.Aaptaxlaw.com
 
 

 

What is Meaning of computer programmes in certain cases? Section 10BB of Income Tax Act 1961

Meaning of computer programmes in certain cases is defined under section 10BB of Income Tax Act 1961. Provision under this section is:

Section 10BB of Income Tax Act "Meaning of computer programmes in certain cases"

10BB. The profits and gains derived by an undertaking from the production of computer programmes under section 10B, as it stood prior to its substitution by section 7 of the Finance Act, 2000 (10 of 2000), shall be construed as if for the words "computer programmes", the words "computer programmes or processing or management of electronic data" had been substituted in that section.

 

 

   
 

Income Tax Act 1961

What are the Definitions under Income Tax 1961? Section 2 of Income Tax Act 1961

What is Previous Year? What is Charge of Income tax? Section 3 and 4 of Income Tax Act 1961

What is Scope of total income? What is Apportionment of income between spouses governed by Portuguese Civil Code? Section 5 and 5A of Income Tax Act 1961

What is Residence in India? What is Income deemed to be received? Section 6 and 7 of Income Tax Act 1961

What is Dividend income? Section 8 of Income Tax Act 1961

What is Income deemed to accrue or arise in India? Section 9 of Income Tax Act 1961

What is the meaning of Certain activities not to constitute business connection in India? Section 9A of Income Tax Act 1961

What are the Incomes not included in total income? Section 10 of Income Tax Act 1961

What is the Special provision in respect of newly established undertakings in free trade zone, etc? Section 10A of Income Tax Act 1961

What is the Special provisions in respect of newly established Units in Special Economic Zones? Section 10AA of Income Tax Act 1961

What is the Special provisions in respect of newly established hundred per cent export-oriented undertakings? Section 10B of Income Tax Act 1961

What is Special provisions in respect of export of certain articles or things? Section 10BA of Income Tax Act 1961

What is Meaning of computer programmes in certain cases? Section 10BB of Income Tax Act 1961

What is Special provision in respect of certain industrial undertakings in North- Eastern Region? Section 10C of Income Tax Act 1961

 

Home     About Us     Privacy Policy     Disclaimer    Contact Us  Sitemap