Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10(6A)] [Section 10] [Entire Act] Union of India - Subsection Section 10(6A)(c) in The Income Tax Act, 1961 (c)"royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9;