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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 to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred.

9. It is evident from a bare perusal of the Explanation 4, which has been inserted with retrospective effect from 01-06-1976, 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 to use a computer software including granting of license. With this amendment, the legislature has made it overt and that too with retrospective effect that any consideration for the use or right to use of computer software in any form including a mere granting of a license will be considered as 'Royalty' in the hands of recipient u/s.9(1)(vi) of the Act. The hitherto controversy on the taxability of the income, as Business income or Royalty income, from allowing the use of computer software in any form under the Act has been put to rest by the legislature by clearly roping it within the purview of u/s 9(1)(vi) of the Act. In view of this retrospective amendment carried out to section 9(1)(vi) also covering the year under consideration, it is axiomatic that the amount in question is chargeable to tax under the Act as Royalty income in the hands of the non-resident.