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Amendment of section 115JB.
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....amounts of expenditure relatable to income by way of royalty in respect of patent chargeable to tax under section 115BBF; or"; (ii) in the long line,- (A) in clause (iif), for the words "may be;" occurring at the end, the words "may be; or" shall be substituted; (B) after clause (iif), the following clause shall be inserted, namely:- "(iig) the amount of income by way of royalty in res....
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.... a permanent establishment in India in accordance with the provisions of such agreement; or (ii) the assessee is a resident of a country with which India does not have an agreement of the nature referred to in clause (i) and the assessee is not required to seek registration under any law for the time being in force relating to companies."; (II) after sub-section (6), the following sub-sectio....