https://www.taxtmi.com/article/detailed?id=15851 Payments for background screening and investigation services are not royalty because they do not grant use or right to use copyrighted works, and are not fees for technical services because the services do not make available technical knowledge, experience, skill, know how or processes; routine verification and investigative reporting that merely furnish information about individuals therefore fall outside both categories. en-us Tue, 10 Feb 2026 09:11:32 +0530 Tue, 10 Feb 2026 09:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15851 Payments for background screening and investigation services are not royalty because they do not grant use or right to use copyrighted works, and are not fees for technical services because the services do not make available technical knowledge, experience, skill, know how or processes; routine verification and investigative reporting that merely furnish information about individuals therefore fall outside both categories. Articles Income Tax Tue, 10 Feb 2026 09:11:32 +0530 https://www.taxtmi.com/article/detailed?id=15851