https://www.taxtmi.com/acts?id=4311 Section 80HHF allows a deduction to an Indian company or resident person for profits from export or transfer abroad of specified software and software rights, limited to the portion of profits proportional to export turnover. The deduction requires receipt in convertible foreign exchange within six months (or extended by competent authority), an accountant's certificate with the return, exclusivity from other deductions for the same profits, and is barred if the business is prohibited by law; the section also prescribes definitions and exclusions for turnover and profits. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 12:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4311 Section 80HHF allows a deduction to an Indian company or resident person for profits from export or transfer abroad of specified software and software rights, limited to the portion of profits proportional to export turnover. The deduction requires receipt in convertible foreign exchange within six months (or extended by competent authority), an accountant's certificate with the return, exclusivity from other deductions for the same profits, and is barred if the business is prohibited by law; the section also prescribes definitions and exclusions for turnover and profits. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4311