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

Union of India - Subsection

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

(c)for the purposes of clause (b),––
(i)the transfer or grant of all or any rights in respect of any right, property or information includes transfer or grant of all or any right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which that right is transferred;
(ii)royalty includes consideration in respect of any right, property or information, whether or not––(A) the possession or control of that right, property or information is with the payer;(B) that right, property or information is used directly by the payer;(C) the location of that right, property or information is in India;
(iii)the expression "process" includes transmission by satellite (including up-linking, amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar technology, whether or not that process is secret;
(iv)the expression "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customised electronic data.