Let us now examine the definition of 'royalty' given in Article 12 (3) of DTAA between India and Switzerland;
=Marka Aynu Taas Ka Nimaadno Bal Aynu Eegno Maantana, Sida Uu Dhigayoqodobka5 Faqradiisa3 Xarfihiisa B&T Ee Xeer14