Notifies all articles and things (including computer software) other than the articles or things mentioned in the Eleventh Schedule to the Income-tax Act, 1961 (43 of 1961) u/s 10(23F)(c) - S.O.610(E) - Income Tax Act, 1961
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Notification of articles and things confirms inclusion of software and other items, excluding scheduled items under the tax provision. Central Government notification designates as articles and things, explicitly including computer software, all articles and things other than those specified in the Eleventh Schedule for the purposes of the explanatory clause linked to the tax-exempt receipts provision, thereby identifying the class of items covered and excluding scheduled items from that designation.
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.
Notification of articles and things confirms inclusion of software and other items, excluding scheduled items under the tax provision.
Central Government notification designates as articles and things, explicitly including computer software, all articles and things other than those specified in the Eleventh Schedule for the purposes of the explanatory clause linked to the tax-exempt receipts provision, thereby identifying the class of items covered and excluding scheduled items from that designation.
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