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Union of India - Section

Section 14 in The Cost Audit Report Rules, 2001

(14)If there is any foreign technical collaboration for the product under reference, the following details shall be given:
(a)name and address of the foreign collaborators;
(b)main terms of agreement;
(c)amount of royalty, lump sum payment, technical aid fee payable and the basis of calculating the same;
(d)whether the technical collaborator has contributed to the share capital. If so, the paid up share capital so held.