Income deemed to accrue or arise in India - “If Royalty is payable by” - Section 9(1)(vi)

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.... it is payable in respect of any right, property or information used or services utilised for the purposes of a business or profession carried on by such person outside India or * For the purposes of making or earning any income from any source outside India; or * a person who is a non-resident, for the purpose of * Where it is payable in respect of any right, property or information used o....

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....operty is already taxable under the Capital Gain, then it is not covered under the definition of 'Royalty'. * Consideration for use or right to use of computer software is covered under Royalty. 5. Meaning of Royalty - "Royalty" means consideration (including any lump sum consideration but excluding any consideration which would be the income of the recipient chargeable under the head &qu....