Deduction for export of computer software allows profit deductions subject to foreign exchange receipt, allocation rules and certification requirements. A deduction is available for profits from export or transmission of computer software and related technical services, subject to limits specified for assessment years. Eligibility requires receipt of consideration in convertible foreign exchange within six months (or extended period), allocation of profits proportionate to export turnover, and prescribed certification: an accountant's report and, for supporting software developers, an auditor certified certificate from the exporting company confirming no duplicate claim.