Section(s) Referred: 10 ,10(23F) ,10(23F)(c)
Statute: INCOME TAX
Date of Issue: 5/7/1995
In exercise of the powers conferred by clause (c) of Explanation to clause (23F) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies all articles and things (including computer software) other than the articles or things mentioned in the Eleventh Schedule to the Income-tax Act, 1961 (43 of 1961), for the purposes of the said clause (c).
(Sd.) K. G. Bansal,
[No. 9802/F. No. 142/22/95–TPL