(6)(a)Income by way of royalty payable by––(i)the Government;(ii)a resident, except where the royalty is payable in respect of any right, property or information used or services utilised for the purposes of—(A)a business or profession carried on by such resident outside India; or(B)making or earning any income by such resident from any source outside India; or(iii)a non-resident, if the royalty is payable in respect of any right, property or information used or services utilised for the purposes of—(A) a business or profession carried on by such non-resident in India; or(B) making or earning any income by such non-resident from any source in India,shall be deemed to accrue or arise in India;(b)in this sub-section, "royalty" means consideration (including any lump sum consideration but excluding any consideration which would be the income of the recipient chargeable under the head "Capital gains") for the following––(i)the transfer or grant of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property;(ii)the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade mark or similar property;(iii)the use of any patent, invention, model, design, secret formula or process or trade mark or similar property;(iv)the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill;(v)the use or right to use any industrial, commercial or scientific equipment except the amounts referred in section 61(2) (Table: Sl. No. 5);(vi)the transfer or grant of all or any rights (including the granting of a licence) in respect of any copyright, literary, artistic or scientific work including––(A) films or video tapes for use in connection with television; or(B) tapes for use in connection with radio broadcasting;(vii)the rendering of services in connection with the activities referred to in sub-clauses (i) to (vi);(c)for the purposes of clause (b),––(i)the transfer or grant of all or any rights in respect of any right, property or information includes transfer or grant of all or any right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which that right is transferred;(ii)royalty includes consideration in respect of any right, property or information, whether or not––(A) the possession or control of that right, property or information is with the payer;(B) that right, property or information is used directly by the payer;(C) the location of that right, property or information is in India;(iii)the expression "process" includes transmission by satellite (including up-linking, amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar technology, whether or not that process is secret;(iv)the expression "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customised electronic data.
