engravings; (d) data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases, and integrated circuit masks and masters; (e) engineering related
respect of copyright in any book to an Indian concern; or (b) in respect of any computer software to a person resident in India, then
rights (including the granting of a licence) in respect of any copyright, literary, artistic or scientific work including–– (A) films or video tapes ... 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
