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        F. Acts / Amendment Acts

        Section 4 - Amendment of section 9

        Finance Act, 2000
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Definition of computer software expanded to include recorded programmes and customized electronic data, operative from April 2001. The amendment substitutes Explanation 3 to clause (vi) of section 9(1) to define 'computer software' as any computer programme recorded on any disc, tape, perforated media or other information storage device and to include any such programme or any customized electronic data, effective from the 1st day of April, 2001.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Definition of computer software expanded to include recorded programmes and customized electronic data, operative from April 2001.

                                The amendment substitutes Explanation 3 to clause (vi) of section 9(1) to define "computer software" as any computer programme recorded on any disc, tape, perforated media or other information storage device and to include any such programme or any customized electronic data, effective from the 1st day of April, 2001.


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