Amendment of section 9.

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..... . For the removal of doubts, it is hereby clarified that the expression "through" shall mean and include and shall be deemed to have always meant and included "by means of", "in consequence of" or "by reason of". Explanation 5. For the removal of doubts, it is hereby clarified that an asset or a capital asset being any share or interest in a company or entity registered or incorporated outside In .....

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..... reby 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 .....

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