Section 80HHE
Deduction in respect of profits from export of computer software etc.
Quick Answer
Section 80HHE (Deduction in respect of profits from export of computer software etc.) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80HHE
Provision Summary
Allowed deduction for profits derived from the export of computer software or technical services.
Deleted
Provision Summary
NA. Phased out. This was the predecessor to the massive 10A/10AA SEZ/STPI tax holidays that fueled the Indian IT boom.
Key Changes & Highlights
- Replaced by STPI and SEZ schemes.
Related Sections
Frequently Asked Questions
What does Section 80HHE of the Income Tax Act 1961 deal with?
Section 80HHE (Deduction in respect of profits from export of computer software etc.) Allowed deduction for profits derived from the export of computer software or technical services.
Is Section 80HHE of the ITA 1961 still applicable under DTC 2025?
Section 80HHE has been deleted under the Direct Tax Code 2025. NA. Phased out. This was the predecessor to the massive 10A/10AA SEZ/STPI tax holidays that fueled the Indian IT boom.
What is the status of Section 80HHE under the new tax code?
Section 80HHE is marked as "Deleted" with status "Deleted". Impact: High - Crucial historical section for the Indian IT industry.
What are the key changes to Section 80HHE under DTC 2025?
Replaced by STPI and SEZ schemes.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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