Deduction of Income tax u/s 80HHC and 80HHE of the Income-tax Act, 1961

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Department of Revenue Central Board of Direct Taxes   To All the Chief Commissioner of Income Tax All the Directors General of Income Tax SUBJECT: Deduction of Income tax u/s 80HHC and 80HHE of the Income-tax Act, 1961 Madam/Sir, It has been brought to the notice of the Board that exporters are facing difficulties while calculating the amount of deduction available ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...."off site" as well as "on site" software development services provided out of the country. (iv) Any other issue of controversial nature pertaining to Section 80HHC & 80HHE. 3. The Committee will examine the various representations and court decisions within 3 months and then submit its report to the Board for approval. Thereafter, the Board will consider issuing necessary guidelines so as to....