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    <title>Explanation, clause (iii): Information technology including computer architecture systems, etc., specified for purpose of clause (iii) of Explanation</title>
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    <description>The Central Government specifies the field of information technology for the Explanation to sub clause (viia) of clause (6) of the Income tax Act, expressly including computer architecture systems, system platforms and associated technology, together with software development processes and tools, thereby delineating the technological scope to which clause (iii) of the Explanation applies for tax classification purposes.</description>
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      <description>The Central Government specifies the field of information technology for the Explanation to sub clause (viia) of clause (6) of the Income tax Act, expressly including computer architecture systems, system platforms and associated technology, together with software development processes and tools, thereby delineating the technological scope to which clause (iii) of the Explanation applies for tax classification purposes.</description>
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