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<h1>ICDS-IV application clarified: income as interest, royalty or technical service fees taxed on a gross basis for non-residents.</h1> ICDS-IV governs the computation of income comprising interest, royalty and fees for technical services where such receipts are taxable on a gross basis in the hands of non-residents, and the accounting and computation principles of ICDS-IV must be applied to determine taxable income in these categories.