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of <h1>Income-tax Act Section 10B Amended: New Export Rules for Production Units, Includes Computer Programs Effective April 1, 1995.</h1> Section 10B of the Income-tax Act is amended to include new provisions effective April 1, 1995. A new clause (ia) specifies that for undertakings beginning production on or after April 1, 1994, at least 75% of their sales must be exports. Additionally, the term 'produce' now explicitly includes the production of computer programs, as clarified in the Explanation following clause (iii). These amendments aim to define and expand the scope of eligible activities and export requirements for tax purposes.
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