Mera Samvidhaan All of Income-tax Act, 1961

Chapter III · Incomes Which Do not Form Part of Total Income

10BBMeaning of computer programmes in certain cases.

Section 10BB · Chapter III · page 65 of the Act

The profits and gains derived by an undertaking from the production of computer programmes under section 10B, as it stood prior to its substitution by section 7 of the Finance Act, 2000 (10 of 2000), shall be construed as if for the words "computer programmes", the words "computer programmes or processing or management of electronic data" had been substituted in that section.

Section 10BB of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.