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of <h1>Central Government Designates Information Technology Field for Tax Considerations Under Section 10 of Income-tax Act, 1961.</h1> The Central Government, exercising its powers under clause (iii) of Explanation to sub-clause (viia) of clause (6) of section 10 of the Income-tax Act, 1961, specifies that the field of information technology, including computer architecture systems, platforms, associated technology, and software development processes and tools, is designated for the purposes of the specified sub-clause. This notification, identified as S.O.235(E) and dated March 25, 1992, outlines the inclusion of these IT areas for tax-related considerations under the mentioned section of the Act.
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