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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Taxability of cross-border interest, royalty and technical fees extended based on payer residence and location of business use.</h1> The amendment inserts chargeability for interest, royalty and fees for technical services when payable by the Government, residents (subject to exceptions where the payments relate to business or income-earning activities carried on outside India) and non-residents (when payments relate to activities carried on in India). It preserves a proviso exempting certain lump-sum royalty payments under pre-existing agreements, provides a deeming rule and option for later agreements, and furnishes expansive definitions of 'royalty' and 'fees for technical services.'

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