Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2001

Enacting Formula

1 Citation
1A Definitions
2 Exemption for shrink-wrap software
3 Terms and conditions of exemption under paragraph 2
4 Exemption for site licence, etc.
5 Terms and conditions of exemption under paragraph 4
In exercise of the powers conferred by section 13(4) of the Income Tax Act, the Minister for Finance hereby makes the following Notification: