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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

Body 65. Definition.-

In this Chapter, unless the context otherwise requires,

(53a) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment;