For establishing a 100% Export Oriented Unit (EOU) developing computer software for export. The following activities are covered under the scheme.
- Manufacture/Development of software in India for exports.
- Services, trading, development of software
- Onsite Consultancy Services for development of software at the client's site abroad.
- IT enabled products or services such as Customer Support, Call Centers, Content Development or Animation, Data Processing, Engineering and Design, Geographic Information System Services, Human Resource Services, Insurance Claim Processing, Legal Databases, Medical Transcription, Payroll, Remote Maintenance, Revenue Accounting Support Centers and Website services “provided payments for such services are received in free foreign exchange”.
- Sales in the Domestic market are also permitted to extent of 50% on FOB value of exports with prior permission.