foreign company deriving income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement ... purposes of this clause and clause (6B),— (a) "fees for technical services" shall have the same meaning as in Explanation 2 to clause
resident manufacturer alongwith a computer or computer-based equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training ... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration
things or computer software outside India or expenses, if any, incurred in foreign exchange in providing the technical services outside India; [Substituted ... software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer software
things or computer software outside India of expenses, if any, incurred in foreign exchange in providing the technical services outside India; [Substituted ... software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer software
means; (ii) providing technical services outside India in connection with the development or production of computer software, there shall, in accordance with and subject ... software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer software
film software, television software, music software, television news software, including telecast rights (hereafter in this section referred to as the software or software rights), there ... attributable to the delivery of the film software, music software, telecast rights, television news software, or television software as defined in clause
film software, television software, music software, television news software, including telecast rights (hereafter in this section referred to as the software or software rights), there ... attributable to the delivery of the film software, music software, telecast rights, television news software, or television software as defined in clause
income-tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate ... cent. if such fees for technical services are received in pursuance of an agreement made on or after the 1st day of June
related intangible assets, such as, process patents, patent applications, technical documentation such as laboratory notebooks, technical know-how; (c) artistic related intangible assets, such ... maps, engravings; (d) data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases, and integrated circuit masks and masters; (e) engineering
right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which that right is transferred ... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration
