452 : Notification: S.O. 452 Date of Issue: 8/2/2000
Notification No.
452
Notification Date
08/02/2000
Upload Date
08/02/2000
Notification: S.O. 452
Section(s) Referred: s. 35(2AB)(1)
Statute: INCOME TAX
Date of Issue: 8/2/2000
In pursuance of clause (1) of sub-section (2AB) of section 35 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct taxes hereby notifies manufacture or production of computer software being an article or thing for the purpose of the said clause.
[Notification No. 11233/F.No. 225/192/99/ITA.II]