Income Tax Act, 2025
Section 6: Ins. by Act 23 of 2012, s. 4 (w.e.f. 11976).
6. Ins. by Act 23 of 2012, s. 4 (w.e.f. 11976).
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or any 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.
Explanation 5.—For the removal of doubts, it is hereby clarified that the royalty includes and has
always included consideration in respect of any right, property or information, whether or not—
(a) the possession or control of such right, property or information is with the payer;
(b) such right, property or information is used directly by the payer;
(c) the location of such right, property or information is in India.]
Explanation 6.—For the removal of doubts, it is hereby clarified that the expression “process”
includes and shall be deemed to have always included transmission by satellite (including up-linking,
amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar
technology, whether or not such process is secret;]
(vii) income by way of fees for technical services payable by—
(a) the Government; or
(b) a person who is a resident, except where the fees are payable in respect of services
utilised in a business or profession carried on by such person outside India or for the purposes of
making or earning any income from any source outside India; or
(c) a person who is a non-resident, where the fees are payable in respect of services utilised in
a business or profession carried on by such person in India or for the purposes of making or
earning any income from any source in India:
1[Provided that nothing contained in this clause shall apply in relation to any incomebyway of
fees for technical services payable in pursuance of an agreement made before the 1st day of April,
1976, and approved by the Central Government.]
2[Explanation 1.—For the purposes of the foregoing proviso, an agreement made on or after the
1st day of April, 1976, shall be deemed to have been made before that date if the agreement is made
in accordance with proposals approved by the Central Government before that date.]
Explanation 3[2].—For the purposes of this clause, “fees for technical services” means any
consideration (including any lump sum consideration) for the rendering of any managerial, technical
or consultancy services (including the provision of services of technical or other personnel) but does
not include consideration for any construction, assembly, mining or like project undertaken by the
recipient or consideration which would be income of the recipient chargeable under the head
“Salaries”.
(2) Notwithstanding anything contained in sub-section (1), any pension payable outside India to a
person residing permanently outside India shall not be deemed to accrue or arise in India, if the
pension is payable to a person referred to in article 314 of the Constitution or to a person who, having
been appointed before the 15th day of August, 1947, to be a Judge of the Federal Court or of a High
Court within the meaning of the Government of India Act, 1935, continues to serve on or after the
commencement of the Constitution as a Judge in India.
Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this
section, income of a non-resident shall be deemed to accrue or arise in India under clause (v) or clause
(vi) or clause (vii) of sub-section (1) and shall be included in the total income of the non-resident,
whether or not,—
(i) the non-resident has a residence or place of business or business connection in India; or
(ii) the non-resident has rendered services in India.
the possession or control of such right, property or information is with the payer;
such right, property or information is used directly by the payer;
the location of such right, property or information is in India.]
Explanation 6.—For the removal of doubts, it is hereby clarified that the expression “process”
includes and shall be deemed to have always included transmission by satellite (including up-linking,
amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar
technology, whether or not such process is secret;]
income by way of fees for technical services payable by—
the Government; or
a person who is a resident, except where the fees are payable in respect of services
utilised in a business or profession carried on by such person outside India or for the purposes of
making or earning any income from any source outside India; or
a person who is a non-resident, where the fees are payable in respect of services utilised in
a business or profession carried on by such person in India or for the purposes of making or
earning any income from any source in India:
1[Provided that nothing contained in this clause shall apply in relation to any incomebyway of
fees for technical services payable in pursuance of an agreement made before the 1st day of April,
1976, and approved by the Central Government.]
2[Explanation 1.—For the purposes of the foregoing proviso, an agreement made on or after the
1st day of April, 1976, shall be deemed to have been made before that date if the agreement is made
in accordance with proposals approved by the Central Government before that date.]
Explanation 3[2].—For the purposes of this clause, “fees for technical services” means any
consideration (including any lump sum consideration) for the rendering of any managerial, technical
or consultancy services (including the provision of services of technical or other personnel) but does
not include consideration for any construction, assembly, mining or like project undertaken by the
recipient or consideration which would be income of the recipient chargeable under the head
“Salaries”.
Notwithstanding anything contained in sub-section
or clause
or clause
of sub-section
and shall be included in the total income of the non-resident,
whether or not,—
the non-resident has a residence or place of business or business connection in India; or
the non-resident has rendered services in India.