In section 109 of the Income-tax Act, in clause (ib), for the Explanation, the following Explanation shall be substituted with effect from the 1st day of April, 1984, namely :-
'Explanation : In this clause and in sub-clause (3) of clause (iii), the expression "provision of technical know-how" means, -
(i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design secret formula or process or similar property;
(ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or similar property;
(iii) the use of any patent, invention, model, design, secret formula or process or similar property;
(iv) the imparting of any information concerning industrial, commercial or scientific knowledge, experience or skill;'.