Royalty deemed to accrue in India where rights or information are used or exploited for Indian business or Indian income. Section 9(1)(vi) deems royalty payable by the Government or by a resident to accrue in India unless the right, property, information or services are used or utilised wholly for a business or to earn income outside India; royalty payable by a non-resident is deemed to accrue in India when used or utilised for a business carried on in India or for earning income from a source in India. The provision excludes capital-gains-chargeable transfers, exempts certain lumpsum software-with-hardware transfers under an approved scheme, and defines 'royalty' to include transfers, use, technical information, equipment use and related services.