(4)For the purposes of this section,––(a)"computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device; or any customised electronic data or any product or service of similar nature as may be notified by the Board, which is transmitted or exported from India to a place outside India by any means;(b)"fees for technical services" shall have the meaning assigned to it in section 9;(c)"royalty" shall have the meaning assigned to it in section 9.
