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          Information technology software

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          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.
                            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.

                                  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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