| CMV01246002 | Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Whether Disallowance on account of non-withholding of tax if payment for purchase of software licenses |
| CMV01246001 | Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Payment towards license to use copy righted software for internal business purposes |
| CMV01246000 | Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Royalty income in respect of computer software [Second proviso to section 9(1)(vi)) |
| CMV01245900 | Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Applicability of section 9(1)(vi) |
| CMV01245800 | Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Royalty income not deemed to accrue or arise in India [First proviso to section 9(1)(vi)) |
| CMV01245700 | Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Royalty paid by one non-resident to another non-resident—Taxability in India |
| CMV01245600 | Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Royalty paid or payable by resident not deemed to accrue or arise in India |
| CMV01245500 | Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Royalty amount as deemed income |
| CMV01245400 | Section 9(1) Contd. - Income by Way of Interest Payable : Clause (v) of Sub-Section (1) of S. 9 - Introductory - Certain incomes of non residents to be always included in their total income [Explanation to section 9] |
| CMV01245300 | Section 9(1) Contd. - Income by Way of Interest Payable : Clause (v) of Sub-Section (1) of S. 9 - Introductory - Interest on income-tax refund earned by non-resident having no PE in India Rate at which taxable |