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Showing contexts for: computer includes computer software in Agfa Healthcare Nv, Mumbai vs Deputy Commissioner Of Income Tax ... on 31 August, 2018Matching Fragments
12. A reading of the definition of royalty in Explanation-2 to section 9(1)(vi) makes it clear that, though, the definition of royalty is wider than the definition provided under Article 12(3)(a) of the DTAA, however, it does not specifically refer to computer software. However, subsequently, by finance Act, 2012, Explanation-4 was introduced to section 9(1)(vi) with retrospective effect from 1st June 1976 which reads as under:-
―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.‖ Agfa Healthcare N.V.