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of <h1>Income Tax Act's Section 9(1)(vi) outlines when royalty income is taxable in India, with exceptions for software payments.</h1> Section 9(1)(vi) of the Income Tax Act addresses the circumstances under which income by way of royalty is deemed to accrue or arise in India. Royalty is payable by the government or a resident, unless it pertains to rights or services used for business outside India, or by a non-resident for business within India. Lumpsum royalty payments for computer software under approved schemes are not deemed to accrue in India. Royalty includes payments for rights or information related to patents, designs, trademarks, and technical knowledge, excluding capital gains. Computer software is defined as any recorded program or customized electronic data.
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