Information technology software definition clarifies what constitutes software and excludes non-information technology products under section 115ACA. The definition of Information technology software covers any representation of instructions, data, sound or image, including source code and object code, ... Summary
Information technology software definition clarifies what constitutes software and excludes non-information technology products under section 115ACA.
The definition of Information technology software covers any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of manipulation or providing interactivity to a user by means of an automatic data processing machine falling under information technology products, and expressly excludes non-information technology products.
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