https://www.taxtmi.com/manuals?id=1280 Special tax deduction grants a limited-period tax holiday for profits from export of specified articles, things or computer software for newly established 100% export-oriented undertakings, subject to approval as an undertaking, timely filing of returns, voluntary waiver for a year, actual production, repatriation of proceeds, audit, and exclusion of units formed by split, reconstruction or transfer of used plant. Interaction rules disallow certain loss carryforwards and other deductions, require depreciation computation as if the deduction were allowed, treat on-site foreign software development as export profits, and set continuity rules for amalgamation and demerger. "Computer software" is defined to include recorded programmes and customized electronic data exported from India. en-us Tue, 06 Oct 2015 11:28:00 +0530 Thu, 29 Aug 2024 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1280 Special tax deduction grants a limited-period tax holiday for profits from export of specified articles, things or computer software for newly established 100% export-oriented undertakings, subject to approval as an undertaking, timely filing of returns, voluntary waiver for a year, actual production, repatriation of proceeds, audit, and exclusion of units formed by split, reconstruction or transfer of used plant. Interaction rules disallow certain loss carryforwards and other deductions, require depreciation computation as if the deduction were allowed, treat on-site foreign software development as export profits, and set continuity rules for amalgamation and demerger. "Computer software" is defined to include recorded programmes and customized electronic data exported from India. Manuals Income Tax Tue, 06 Oct 2015 11:28:00 +0530 https://www.taxtmi.com/manuals?id=1280