https://www.taxtmi.com/acts?id=46499 The amendment inserts sub section (1A) in Section 115A treating royalties for transfer of all or any rights (including granting of a licence) in respect of copyright in any book to an Indian concern as falling under sub section (1) but without the requirement of Central Government approval in clause (b), provided the book is on a subject whose books were permitted for importation under an Open General Licence under the Import Trade Control Policy; "Open General Licence" is defined by reference to the Imports (Control) Order, 1955. en-us Fri, 20 Dec 2024 16:15:03 +0530 Fri, 20 Dec 2024 16:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46499 The amendment inserts sub section (1A) in Section 115A treating royalties for transfer of all or any rights (including granting of a licence) in respect of copyright in any book to an Indian concern as falling under sub section (1) but without the requirement of Central Government approval in clause (b), provided the book is on a subject whose books were permitted for importation under an Open General Licence under the Import Trade Control Policy; "Open General Licence" is defined by reference to the Imports (Control) Order, 1955. Act-Rules F. Acts / Amendment Acts Fri, 20 Dec 2024 16:15:03 +0530 https://www.taxtmi.com/acts?id=46499