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of <h1>Inclusion of software within services and prescribed Export Declaration Form bringing software transactions under services rules, assigning authorities</h1> Key terms are defined: 'Act' is identified as the governing statute and 'Authorised Dealer' is clarified as a person authorised under the Act, thereby fixing statutory referents for enforcement and compliance. 'Export Declaration Form' is prescribed by reference to an Annex, thereby requiring use of that form for declarations. 'Software' is defined to include programmes, databases, designs and information in non-physical media, and services are expressly to include software, thereby bringing software transactions within the services rules. 'Specified authority' is allocated for goods, services (other than software) and software across Domestic Tariff Area and SEZ, thereby designating which office (Commissioner of Customs, Development Commissioner, Authorised Dealer, or STPI) has regulatory competence. Undefined terms are to be read as in the Act or subordinate instruments, thereby ensuring consistency with existing statutory meanings.
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