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Section 10BB: Meaning of computer programmes in certain cases

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Meaning of computer programmes in certain cases.

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.

Where this provision sits

ActThe Income-tax Act, 1961
Section10BB
Marginal noteMeaning of computer programmes in certain cases
JurisdictionCentral
StatusRepealed

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