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<h1>CBDT Clarifies Direct Tax Benefits for Software Exporters u/ss 10A, 10AA, 10B to Reduce Litigation.</h1> The Central Board of Direct Taxes (CBDT) issued Instruction No. 3/2014 to clarify issues related to direct tax benefits for entities exporting computer software under sections 10A, 10AA, and 10B of the Income-tax Act, 1961. This follows Circular No. 01/2013, which aimed to resolve tax disputes and reduce litigation. Instruction No. 17/2013 advised field authorities to adhere to this circular to prevent unnecessary appeals. The latest instruction directs that all Departmental Representatives and Standing Counsels be informed of these clarifications to ensure that appellate authorities and courts are aware of the resolved issues.