Dear Subscriber,
CBDT Circular Clarifying Issues Relating To Export Of Computer Software
The CBDT has issued a comprehensive Circular No. 01/2013 dated 17.01.2013 in which it has provided clarifications on various issues relating to the export of computer software and the allowance of deduction under sections 10A, 10AA and 10B of the Income-tax Act, 1961. The Clarifications seek to address and resolve the several disputes that have arisen between the software industry and the income-tax department
Regards,
Editor,
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