Section 10BB:
Meaning of computer programmes in certain cases.
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.
Notes:
1. Ins. by Act 14 of 2001, s. 8 (w.e.f. 1-4-1994).