Section 194J(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 194J(3)] [Section 194J] [Entire Act]

Union of India - Subsection

Section 194J(3)(b) in The Income Tax Act, 1961

(b)"fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9;]

(ba)[ "royalty" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9;] [ Inserted by Act 29 of 2006, Section 16 (w.e.f. 13.7.2006).]

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Union of India - Subsection

Section 194J(3)(b) in The Income Tax Act, 1961