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[Cites 0, Cited by 0] [Section 9(6)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(6)(b) in The Income Tax Act, 2025

(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);