Amendments in the Notification No. 40 /2004, dated 4th February, 2004

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..... No. 40 /2004, dated 4th February, 2004 Notification No. 284 of 2004, dt. 23rd Nov., 2004 In exercise of the powers conferred by Sub-section (6C) of Section 10 of the Income-tax Act, 1961 .....

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..... " the words "by way of royalty in addition to fees for technical services only" shall be substituted; (b) the following proviso shall be inserted, namely:- "Provided that the income by way of ro .....

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