https://www.taxtmi.com/acts?id=16276 Amendments to section 9(1) clarify that "through" includes "by means of", "in consequence of" or "by reason of"; foreign shares or interests whose value derives substantially from assets in India are deemed situated in India; transfer includes rights to use computer software including licences; royalty covers consideration for rights, property or information regardless of payer possession, use, or location; and "process" includes transmission by satellite, cable, optic fibre or similar technology. en-us Tue, 29 May 2012 11:27:34 +0530 Tue, 29 May 2012 11:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16276 Amendments to section 9(1) clarify that "through" includes "by means of", "in consequence of" or "by reason of"; foreign shares or interests whose value derives substantially from assets in India are deemed situated in India; transfer includes rights to use computer software including licences; royalty covers consideration for rights, property or information regardless of payer possession, use, or location; and "process" includes transmission by satellite, cable, optic fibre or similar technology. Act-Rules F. Acts / Amendment Acts Tue, 29 May 2012 11:27:34 +0530 https://www.taxtmi.com/acts?id=16276