Indian University gets copyright in perpetuity for the Trainer's Kit ( handbook for the Programme for adults) in english. It ll be provided an electronic copy of the program materials to enable the University to produce the kits. University is free to indicate its identity on the cover of the cover of the traine's kits as it deems appropriate provided of that the original authorship and original publisher are clearly indicated on the cover.
The granting of the copyright is conditional on the understanding that university will distribute copies of the trainer's kits only to individuals working in the state only.
The granting of copyright is also conditional on the understanding that university will distribute copies of this kits only to individuals working in the particular state who have been trained or are schedule to be trained in the delivery of the program.
university will provide copies of reports & publications describing any research it conducts on the program.
my question is whether payment to NRI (individual) is liable for TDS under section 195? is it term as nature of royalty?
CAclubindia
