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          Computer Software definition expanded to include recorded programmes and customized electronic data exported from India. Computer Software for section 10A means any computer programme recorded on discs, tapes, perforated media or other information storage devices, or any customized electronic data or any product or service of similar nature as may be notified by the Board, which is transmitted or exported from India to any place outside India by any means; associated materials include manuals, ready reckoners, law and practice guides, reference guides and quick commentaries.
                            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.

                                  Computer Software definition expanded to include recorded programmes and customized electronic data exported from India.

                                  Computer Software for section 10A means any computer programme recorded on discs, tapes, perforated media or other information storage devices, or any customized electronic data or any product or service of similar nature as may be notified by the Board, which is transmitted or exported from India to any place outside India by any means; associated materials include manuals, ready reckoners, law and practice guides, reference guides and quick commentaries.


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