Notification: 11521
Section(s) Referred: s. 10A(b)(i)(2) ,s. 10B(b)(I)(2) ,s. 80HHE(b)
Statute: INCOME TAX
Date of Issue: 26/9/2000
In exercise of the powers conferred by clause (b) of item (i) of Explanation 2 of section 10A, clause (b) of item (i) of Explanation 2 of section 10B and clause (b) of Explanation to section 80HHE of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following Information Technology enabled products or services, as the case may be, for the purpose of said clauses, namely :
(i) Back-office Operations;
(ii) Call Centres;
(iii) Content Development or Animation;
(iv) Data Processing;
(v) Engineering and Design;
(vi) Geographic Information System Services;
(vii) Human Resource Services;
(viii) Insurance Claim Processing;
(ix) Legal Databases;
(x) Medical Transcription;
(xi) Payroll;
(xii) Remote Maintenance;
(xiii) Revenue Accounting;
(xiv) Support Centres; and
(xv) Web-site Services.
[F. No. 142/49/2000-TPL]
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