India - Income Tax Act 2010 - Saarc

1.39 CH. II - BASIS OF CHARGE S. 983[(iva) the use or right to use any industrial, commercial or scientificequipment but not including the amounts referred to in section44BB;](v) the transfer of all or any rights (including the granting of alicence) in respect of any copyright, literary, artistic or scientificwork including films or video tapes for use in connection withtelevision or tapes for use in connection with radio broadcasting,but not including consideration for the sale, distribution orexhibition of cinematographic films ; or(vi) the rendering of any services in connection with the activitiesreferred to in sub-clauses (i) to 83 [(iv), (iva) and] (v).84[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 device and includesany such programme or any customized electronic data;](vii) income by way of fees for technical services payable 85 by—(a) the Government ; or(b) a person who is a resident, except where the fees are payable inrespect of services utilised in a business or profession carried onby such person outside India or for the purposes of making orearning any income from any source outside India ; or(c) a person who is a non-resident, where the fees are payable inrespect of services utilised in a business or profession carried onby such person in India or for the purposes of making or earningany income from any source in India :86[Provided that nothing contained in this clause shall apply in relationto any income by way of fees for technical services payable inpursuance of an agreement made before the 1st day of April, 1976,and approved by the Central Government.]86[Explanation 1.—For the purposes of the foregoing proviso, anagreement made on or after the 1st day of April, 1976, shall be deemedto have been made before that date if the agreement is made inaccordance with proposals approved by the Central Governmentbefore that date.]Explanation 86 [2].—For the purposes of this clause, “fees for technicalservices” means any consideration (including any lump sum consi-83. Inserted by the Finance Act, 2001, w.e.f. 1-4-2002.84. Substituted by the Finance Act, 2000, w.e.f. 1-4-2001. Prior to its substitution, Explanation3, as inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991, read as under :‘Explanation 3.—For the purposes of this clause, the expression “computer software”shall have the meaning assigned to it in clause (b) of the Explanation to section 80HHE;’85. For the meaning of the expression “fees for technical services payable”, see Taxmann’sDirect Taxes Manual, Vol. 3.86. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-4-1977.