Section 16 in The Taxation Laws (Amendment) Act, 2006
16. Amendment of section 194J.-
In section 194 J of the Income- tax Act, in sub- section 1,-(i)in clause (b), the word or'' shall be inserted at the end;(ii)after clause (b), the following clauses shall be inserted, namely:-(c)royalty, or(d) any sum referred to in clause (va) of section 28,";(iii)in the first proviso, in clause (B),-(a) in sub- clause (ii), for the word, brackets and letter" clause (b):", the words, brackets and letter" clause (b), or" shall be substituted;(b)after sub- clause (ii), the following clauses shall be inserted, namely:-(iii)twenty thousand rupees, in the case of royalty referred to in clause (c), or(iv)twenty thousand rupees, in the case of sum referred to in clause (d):";(iv)in the Explanation, after clause (b), the following clause shall be inserted, namely:-(ba)" royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub- section (1) of section 9;'.
