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
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
entity; vii. Expenditure incurred in securing copyrights or licences; viii. Expenditure incurred for developing computer software; ix. Costs incurred for the design of tools, jigs
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 films or video tapes ... Explanation 3. -For the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage
rights (including the granting of a licence) in respect of copyright in any book to an Indian concern ] [Inserted by Act 29 of 1977, Section ... Schedule V (w.e.f. 1.4.1978).] [or in respect of any computer software to a person resident in India] [ Inserted
software and technology; (b) motion pictures, music and other forms of media and entertainment; (c) franchises; and (d) patents, trademarks and copyrights. B53 In addition
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
incite violence; (iii) is harmful to child; (iv) infringes any patent, trademark, copyright or other proprietary rights; (v) deceives or misleads the addressee about ... prevents investigation of any offence, or is insulting other nation; (viii) contains software virus or any other computer code, file or program designed to interrupt
whatever; (c) harm minors in any way; (d) infringes any patent, trademark, copyright or other proprietary rights; (e) violates any law for the time being ... grossly offensive or menacing in nature; (g) impersonate another person; (h) contains software viruses or any other computer code, files or programs designed to interrupt
