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[Cites 0, Cited by 1] [Section 115A] [Entire Act]

Union of India - Subsection

Section 115A(AA) in The Income Tax Act, 1961

(AA)[ the amount of income-tax calculated on the income by way of royalty, if any, included in the total income, at the rate of ten per cent. if such royalty is received in pursuance of an agreement made on or after the 1st day of June, 2005;] [ Inserted by Act 18 of 2005, Section 34 (w.e.f. 1.4.2006).]