Specified IT-enabled services listed for tax incentive eligibility, covering back-office, call centres, content and web services. The Central Board of Direct Taxes designates a defined set of IT-enabled products and services as falling within the scope of specified explanatory clauses of the Income-tax Act, and enumerates fifteen service categories-including Back-office Operations, Call Centres, Content Development, Data Processing, Engineering and Design, GIS Services, Human Resource Services, Insurance Claim Processing, Legal Databases, Medical Transcription, Payroll, Remote Maintenance, Revenue Accounting, Support Centres, and Web-site Services-as the operative specification for eligibility under those clauses.
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.
Specified IT-enabled services listed for tax incentive eligibility, covering back-office, call centres, content and web services.
The Central Board of Direct Taxes designates a defined set of IT-enabled products and services as falling within the scope of specified explanatory clauses of the Income-tax Act, and enumerates fifteen service categories-including Back-office Operations, Call Centres, Content Development, Data Processing, Engineering and Design, GIS Services, Human Resource Services, Insurance Claim Processing, Legal Databases, Medical Transcription, Payroll, Remote Maintenance, Revenue Accounting, Support Centres, and Web-site Services-as the operative specification for eligibility under those clauses.
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