(a)the deductions admissible under the said sections in computing the income by way of royalty or fees for technical services received ] [from Government or an Indian concern in pursuance of an agreement made by the foreign company with Government or with the Indian concern] [ Substituted by Act 11 of 1983, Section 19, for certain words (w.e.f. 1.6.1983).][before the 1st day of April, 1976, shall not exceed in the aggregate twenty per cent. of the gross amount of such royalty or fees as reduced by so much of the gross amount of such royalty as consists of lump sum consideration for the transfer outside India of, or the imparting of information outside India in respect of, any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process or trade-mark or similar property; [ Inserted by Act 66 of 1976, Section 10 (w.e.f. 1.6.1976).]
