https://www.taxtmi.com/manuals?id=4734 Royalty includes lump-sum consideration, other than capital gains consideration, for transfers, licences, use rights and information relating to intellectual property, technical or scientific know-how, equipment and copyright works, as well as connected services. The definition includes computer software rights regardless of transfer medium and applies even where the payer lacks possession, control or direct use, or the relevant right, property or information is outside India. Patent-related royalty under the concessional patent-income regime is confined to specified patent rights, information, use and connected services, with exclusions for capital gains and commercial product sales. en-us Wed, 04 Sep 2024 14:25:00 +0530 Mon, 24 Aug 2026 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4734 Royalty includes lump-sum consideration, other than capital gains consideration, for transfers, licences, use rights and information relating to intellectual property, technical or scientific know-how, equipment and copyright works, as well as connected services. The definition includes computer software rights regardless of transfer medium and applies even where the payer lacks possession, control or direct use, or the relevant right, property or information is outside India. Patent-related royalty under the concessional patent-income regime is confined to specified patent rights, information, use and connected services, with exclusions for capital gains and commercial product sales. Manuals Income Tax Wed, 04 Sep 2024 14:25:00 +0530 https://www.taxtmi.com/manuals?id=4734