Section(s) Referred: 10 ,10(6) ,10(6)(viia)
Statute: INCOME TAX
Date of Issue: 25/3/1992
In exercise of the powers conferred by clause (iii) of Explanation to sub-clause (viia) of clause (6) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the field of information technology including computer architecture systems platforms and associated technology, software development process and tools for the purposes of the said sub-clause (viia).
[Notification No. 9012/F. No. 133/476/91-TPL