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of <h1>Tax Breaks for Software Exports: 80% Deduction Sliding Scale for Indian Companies Providing Tech Services Abroad</h1> The statutory provision outlines tax deductions for Indian companies and residents exporting computer software or providing technical software services abroad. It specifies phased deduction percentages from 80% to 0% between assessment years 2001-2005, with conditions including receiving payment in convertible foreign exchange within six months. The provision defines key terms like computer software, export turnover, and supporting software developer, and mandates specific documentation and certification requirements for claiming deductions.
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