TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Deduction for export of film and television software subject to foreign exchange receipt and export-turnover proportion conditions.</h1> Section 80HHF allows a deduction to an Indian company or resident person for profits from export or transfer abroad of specified software and software rights, limited to the portion of profits proportional to export turnover. The deduction requires receipt in convertible foreign exchange within six months (or extended by competent authority), an accountant's certificate with the return, exclusivity from other deductions for the same profits, and is barred if the business is prohibited by law; the section also prescribes definitions and exclusions for turnover and profits.
TaxTMI 
TaxTMI 
