https://www.taxtmi.com/acts?id=49763 Amendments recast commencement language for manufacturing or software activity, replace the profit attribution rule with a proportional allocation based on export turnover relative to total turnover, exclude specified shareholding changes (public interest or venture capital disinvestment) from disqualification, narrow an explanation to exports by the undertaking, and deem on site software development outside India to be export income for purposes of the exemption. en-us Tue, 25 Feb 2025 11:39:26 +0530 Tue, 25 Feb 2025 11:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49763 Amendments recast commencement language for manufacturing or software activity, replace the profit attribution rule with a proportional allocation based on export turnover relative to total turnover, exclude specified shareholding changes (public interest or venture capital disinvestment) from disqualification, narrow an explanation to exports by the undertaking, and deem on site software development outside India to be export income for purposes of the exemption. Act-Rules F. Acts / Amendment Acts Tue, 25 Feb 2025 11:39:26 +0530 https://www.taxtmi.com/acts?id=49763