Section – 10BA : Special provisions in respect of export of certain articles or things.
February 27, 2018
Section – 10C : Special provision in respect of certain industrial undertakings in North- Eastern Region.
February 27, 2018

Section – 10BB : Meaning of computer programmes in certain cases.

10BB. 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.

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