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Notification: S.O.569(E)
Section(s) Referred: 10 ,10(5B) ,10(5B)(iii)
Statute: INCOME TAX
Date of Issue: 27/7/1993
In exercise of the powers conferred by clause (iii) of the Explanation to clause (5B) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government having regard to availability of Indians having specialised knowledge and experience, the needs of the country and other relevant circumstances, specifies the following fields for the purposes of the said clause (5B),–
(i) Grading and evaluation of diamonds for diamond export or import trade ;
(ii) cookery ;
(iii) information technology including computer architecture systems platforms and associated technology, software development process and tools.
(Sd.) Y. K. Batra, Under Secretary (TPL-III)
[Notification No. 9344/F. No. 142/16/93-TPL
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