Supporting software developer definition limits eligibility to Indian residents selling software to exporting companies for export. The term Supporting software developer refers to an Indian company or a person resident in India (other than a company) who develops and sells computer software to an exporting company for the purposes of export, emphasising the activity of software development and sale and the requirement that the sale be to an exporting company for export.
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.
Supporting software developer definition limits eligibility to Indian residents selling software to exporting companies for export.
The term Supporting software developer refers to an Indian company or a person resident in India (other than a company) who develops and sells computer software to an exporting company for the purposes of export, emphasising the activity of software development and sale and the requirement that the sale be to an exporting company for export.
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