Defining 'Copyright' in Tax Matters: Refer to Clause 3 of DTAA and Copyright Act 1957 for Clarity.

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....In the absence of any definition of 'copyright' in the Income Tax Act or DTAA with the respective Countries, in view of clause 3 of the DTAA, reference is to be made to the respective law regarding definition of 'Copyright', namely, Copyright Act, 1957 - AT....