(3)Where the royalty referred to in sub-section (2) is in consideration for the transfer or grant of all or any rights (including the granting of a licence)––(a)in respect of copyright in any book to an Indian concern; or(b)in respect of any computer software to a person resident in India,then the provisions of sub-section (2) shall apply in relation to such royalty without application of provisions of clause (a) or (b) of that sub-section.
