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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 115A Amended: New Provisions for Computer Software Imports Under Open General Licence.</h1> Section 115A of the Income-tax Act is amended to include provisions related to computer software. In sub-section (1A), transactions involving computer software to a person resident in India are now covered. A new proviso allows such software imports under an Open General Licence, provided they comply with the Import Trade Control Policy of India. Additionally, the definition of 'computer software' is clarified by referencing section 80HHE. In sub-section (2), the phrase 'purposes of the proviso' is revised to 'purposes of the first proviso' for clarity.
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