https://www.taxtmi.com/acts?id=4310 A deduction is available for profits from export or transmission of computer software and related technical services, subject to limits specified for assessment years. Eligibility requires receipt of consideration in convertible foreign exchange within six months (or extended period), allocation of profits proportionate to export turnover, and prescribed certification: an accountant's report and, for supporting software developers, an auditor certified certificate from the exporting company confirming no duplicate claim. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Jun 2025 17:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4310 A deduction is available for profits from export or transmission of computer software and related technical services, subject to limits specified for assessment years. Eligibility requires receipt of consideration in convertible foreign exchange within six months (or extended period), allocation of profits proportionate to export turnover, and prescribed certification: an accountant's report and, for supporting software developers, an auditor certified certificate from the exporting company confirming no duplicate claim. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4310