CA PALLAVI VOHRA
(Learner)
(140 Points)
Replied 06 March 2010
The rate will depend upon the purpose for which royalty is being paid.This payment can either be treated as professional fees or commission depending upon the purpose. The rate in both the cases is 10 %.
Jagdish Bhalia
(Practicing CA)
(453 Points)
Replied 06 March 2010
Payment to Resident u/s 194J @ 10%
Payment to NRI u/s 195 @ 30%