after the 1st day of June, 1997 but before the 1st day of June, 2005 (C) where the agreement is made on or 10 per cent.; after the 1st day of June, 2005 (v) on income by way of royalty [not being royalty of the nature referred to in subitem (b)(iv)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy— (A) where the agreement is made after the 50 per cent.; 31st day of March, 1961 but before the 1st day of April, 1976 (B) where the agreement is made after the 30 per cent.; 31st day of March, 1976 but before the 1st day of June, 1997 (C) where the agreement is made on or 20 per cent.; after the 1st day of June, 1997 but before the 1st day of June, 2005 (D) where the agreement is made on or 10 per cent.; after the 1st day of June, 2005 (vi) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy— (A) where the agreement is made after the 50 per cent.; 29th day of February, 1964 but before the 1st day of April, 1976 (B) where the agreement is made after the 30 per cent.;
after the 1st day of June, 1997 but before the 1st day of June, 2005 (C) where the agreement is made on or after the 1st day of June, 2005 (v) on income by way of royalty [not being royalty of the nature referred to in subitem (b)(iv)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy— 10 per cent.; (A) where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976 50 per cent.; (B) where the agreement is made after the 31st day of March, 1976 but before the 1st day of June, 1997 30 per cent.; (C) where the agreement is made on or after the 1st day of June, 1997 but before the 1st day of June, 2005 20 per cent.; (D) where the agreement is made on or after the 1st day of June, 2005 10 per cent.; (vi) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy— (A) where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976 50 per cent.; (B) where the agreement is made after the 30 per cent.;
fa2006.docx