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<h1>Definition of Film Software for Section 80HHF: Includes Certified Cinematograph Films on Various Media Formats.</h1> Film software, as defined for section 80HHF of the Income Tax Act 1961, refers to a copy of a cinematograph film produced through processes similar to cinematography. This includes formats such as acetate polyester, celluloid film positive, magnetic tape, digital media, and other optical or magnetic devices. The film must be certified by the Board of Film Certification, which is established by the Central Government under section 3 of the Cinematograph Act, 1952.