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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 80HHE amended: On-site software development profits outside India count as export profits; deduction rates adjusted.</h1> Section 80HHE of the Income-tax Act has been amended to clarify that profits from on-site development of computer software outside India are considered export profits. Additionally, changes to sub-section (1B) adjust the percentage of deductions allowed: 70% for the assessment year starting April 1, 2002, 50% for the year starting April 1, 2003, and 30% for the year starting April 1, 2004. These amendments were introduced by the Finance Act of 2001.
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