CBDT Circular Clarifying Issues Relating To Export Of Computer Software

February 1, 2013
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1 min read

F. No. 178/84/2012-ITA.I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 17th January 2013

Circular No. 01/2013

Subject: Issues relating to export of computer software – Direct tax benefits – Clarification reg

The Indian Software Industry has been the beneficiary of direct tax incentives under the provisions like sections 10A, 10AA & 10B of the Income -tax Act, 1961 in respect of their profits derived from the export of computer software. These provisions prescribe incentives to “units

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