22. Inserted by the Finance Act, 2002, w.e.f. 1-4-2003. Earlier the second proviso was omitted by the Finance Act, 2001, w.e.f. 1-4-2002. Prior to omission, it read as under :

“Provided further that the profits and gains derived from such domestic sales of articles or things or computer software as do not exceed twenty-five per cent of the total sales shall be deemed to be the profits and gains derived from the export of articles or things or computer software:”