Document Fragment View

Matching Fragments

Provided further that nothing contained in this clause shall apply in relation to so much of the income by way of royalty as consists of lump sum payment made by a person, who is a resident, for the transfer of all or any _________________ https://www.mhc.tn.gov.in/judis ( Uploaded on: 27/11/2025 06:07:17 pm ) TCA Nos.277 to 280 of 2016 rights (including the granting of a licence) in respect of computer software supplied by a non-resident manufacturer along with a computer or computer-based equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training, 1986 of the Government of India. ...

...

Explanation 3.—For the purposes of this clause, “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 customized electronic data. Explanation 4.—For the removal of doubts, it is hereby clarified that the transfer of all or any rights in respect of any right, property or information includes and has always included transfer of all or any right for use or right _________________ https://www.mhc.tn.gov.in/judis ( Uploaded on: 27/11/2025 06:07:17 pm ) TCA Nos.277 to 280 of 2016 to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred.