DTA sale of software via data links permitted, subject to valuation certification by the Director of STP. EOUs operating under the standalone EOU scheme are permitted to sell software to the domestic tariff area through data communication or telecommunication links, on the condition that the valuation of such sales is certified by the Director of the Software Technology Park (STP). This follows an amendment allowing DTA sale of software by electronic transmission where earlier provisions had limited sales to physical media.
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.
DTA sale of software via data links permitted, subject to valuation certification by the Director of STP.
EOUs operating under the standalone EOU scheme are permitted to sell software to the domestic tariff area through data communication or telecommunication links, on the condition that the valuation of such sales is certified by the Director of the Software Technology Park (STP). This follows an amendment allowing DTA sale of software by electronic transmission where earlier provisions had limited sales to physical media.
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