Assocham president Shekhar Bajaj in a communication to the Central Board of Direct Taxes (CBDT) has sought immediate clarification with retrospective effect that the words "articles or things" appearing in section 80-IB would include computer software also.

The chamber chief said, to promote rapid development of computer software industry in the country the government had granted several fiscal concessions and incentives.

These include, a complete ten year tax holiday under the provisions of sections 10a and 10B of the income tax act to industrial undertakings which manufacture or produce articles or things or computer software and which are set up in free trade zones or software technology parks or notified special economic zones or as 100 per cent export oriented undertakings.

Section 80-IB of the income tax act provides for a five year tax holiday for industrial undertakings set up in industrially backward states specified in the viiiith schedule or in notified backward districts which start manufacture or production of articles or things up to march 31, 2000.