https://www.taxtmi.com/manuals?id=2790 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. en-us Wed, 31 May 2023 18:28:00 +0530 Wed, 21 Feb 2024 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2790 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. Manuals Income Tax Wed, 31 May 2023 18:28:00 +0530 https://www.taxtmi.com/manuals?id=2790