(3)[* * *] [ Sub-Sections (2) and (3) omitted by Act 32 of 2003, Section 78 (w.e.f. 1.6.2003).][Explanation. - For the purposes of this section,-(a)"professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44-AA or of this section;(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).](c)[ where any sum referred to in sub-section (1) is credited to any account, whether called "Suspense Account" or by any other name, in the books of account of the person liable to pay such sum, such crediting shall be deemed to be credit of such sum to the account of the payee and the provisions of this section shall apply accordingly.] [Inserted by Act 22 of 1995, Section 36 (w.e.f. 1.7.1995).]
