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14. ROYALTY AND TECHNICAL KNOWHOW CHARGES.

Particulars

Current Year

1st Previous Year

2nd Previous Year

1. Royalty on production / Sales

 

 

 

2. Lump sum payment of royalty, if any

 

 

 

3. Technical know how charges

 

 

 

4. Others, if any

 

 

 

5. Total amount

 

 

 

6. Total amount capitalised / deferred during the year

 

 

 

7. Net amount (5-6)

 

 

 

8. Deferred amount of earlier years, if any

 

 

 

9.Amount provided in the financial accounts (7+8)

 

 

 

10. Amount absorbed in the cost records

 

 

 

11. Shortfall / Excess if any

 

 

 

12. Amount paid to related parties

 

 

 

Note. The details shall be provided for each agreement separately

 

 

 

 

Central Bare Acts
State Bare Acts

  

 

 

 


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