other provisions of this Convention.
Article 12 Royalties and Fees for Technical Services 1. Royalties or fees for technical services arising in a Contracting State ... rendering of any managerial, technical or consultancy services including the provision of services by technical or other personnel but does not include payments for services
other provisions of this Convention.
Article 12 Royalties and Fees for Technical Services 1. Royalties and fees for technical services arising in a Contracting State ... rendering of managerial, technical or consultancy services including the provision of services by technical or other personnel but does not include payments for services mentioned
broadcasting, any patent, trade mark, design or model, plan, know-how, computer software programme, secret formula or process, or any industrial, commercial or scientific equipment ... rendering of any managerial, technical or consultancy services including the provision of services by technical or other personnel but does not include payments for services
other provisions of this Agreement.
Article 12 Royalties and Fees for Technical Services 1. Royalties and fees for technical services arising in a Contracting State ... rendering of any managerial, technical or consultancy services including the provision of services by technical or other personnel but does not include payments for services
Carer
(t) Group No. 29-Computer Trades Group :
1. Desk To publishing Operator
2. Data Preparation and Computer Software
3. Programming and Systems Administration Assistant ... General)
(r) Group No. 29-Computer Trades Group :
1. Desk Top Publishing Operator
2. Data Preparation and Computer Software
3. Programming and Systems Administration Assistant
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act
used in both creating and verifying a Digital Signature. Explanation. - Computer equipment and software utilizing two such keys are often termed as "asymmetric cryptography ... organization and/or its customers, e .g., design details, computer software (programs, utilities), documentation, organization personnel data, budget information. Internal use is that classification
Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of section 115A of the Income ... cent.;
(I) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made
computer in a computer system or computer network; (j) "computer network" means the inter-connection of one or more computers or computer systems or communication ... connection is continuously maintained; (k) "computer resource" means computer, computer system, computer network, data, computer data base or software; (l) "computer system" means a device
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 ... nature of a guest-house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any machinery or plant, the whole
