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of <h1>CBDT Forms Committee to Address Exporters' Deduction Issues Under Sections 80HHC and 80HHE; Holds Appeals Until Nov 2003</h1> The notification from the Central Board of Direct Taxes addresses difficulties faced by exporters in calculating deductions under sections 80HHC and 80HHE of the Income-tax Act, 1961. A committee has been established to examine issues related to these provisions, including the eligibility of DEPB profits for deductions, computation adjustments, and the applicability of benefits for software development services. The committee will review representations and court decisions, submitting a report within three months. In the interim, appeals and assessments related to these sections will be held in abeyance until November 30, 2003, to prevent unnecessary tax demands.
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