“royalty” means consideration to be acquired in the following way, including any lump sum consideration but excluding any consideration which is classifiable as income of the recipient under the head “capital gains”, namely:—

(a) transfer of all or any rights, including the granting of an approved license, in respect of a patent, industrial design or trademark or any property related to intellectual property;

(b) the imparting of any information concerning the working of, or the use of, a patent, industrial design or trademark, or any property related to intellectual property;

(c) using a patent, industrial design or trademark, or any property related to intellectual property;

(d) the imparting of any information concerning technological, industrial, commercial, or scientific knowledge, experience or skill;

(e) transfer any patent including granting of a license in respect of copyright or film other than considering sale, distribution or exhibition of cinematograph films; or

(f) the rendering of any services in connection with any of the aforesaid activities;