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          Film Software definition: certified media eligible under tax incentive require Board certification and specified media types. A Film Software for section 80HHF is a copy of a cinematograph film made by processes analogous to cinematography and embodied on acetate, polyester or celluloid film positive, magnetic tape, digital media or other optical or magnetic devices, and must be certified by the Board of Film Certification to qualify under the provision.
                            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.

                                  Film Software definition: certified media eligible under tax incentive require Board certification and specified media types.

                                  A Film Software for section 80HHF is a copy of a cinematograph film made by processes analogous to cinematography and embodied on acetate, polyester or celluloid film positive, magnetic tape, digital media or other optical or magnetic devices, and must be certified by the Board of Film Certification to qualify under the provision.


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