1The 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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1. Ins. by Act 14 of 2001, s. 8 (w.e.f. 1-4-1994).
Section 10A Special provision in respect of newly established undertakings in free trade zone, etc
Section 10AA Special provisions in respect of newly established Units in Special Economic Zones
Section 10BA Special provisions in respect of export of certain articles or things
Section 10BB Meaning of computer programmes in certain cases
Section 10C Special provision in respect of certain industrial undertakings in North-Eastern Region
Section 11 Income from property held for charitable or religious purposes
Section 12 Income of trusts or institutions from contributions
Section 12A Conditions for applicability of sections 11 and 12