Omega Inc., a Country F company, maintains an online web-platform through which it provides end user computer software through an End-user Licence…

Omega Inc., a Country F company, maintains an online web-platform through which it provides end user computer software through an End-user Licence Agreement (EULA). Trailor Ltd., an Indian company, has entered into a contract for 6.7 crores with Omega Inc., for the Financial Year 2023-24, which is approved by the Central Government. The broad terms of the EULA between the two companies are as follows- Grant of licence. Omega Inc. grants Trailor Ltd. a limited non-exclusive licence to install, use, access, display and run the click wrap web-based Computer Software (CWCS) on a single local hard disk(s) or other permanent storage media of one computer. Trailor Ltd. should not make CWCS available over a network where it could be used by multiple computers at the same time. Reservation of rights and ownership. Omega Inc. reserves all rights not expressly granted to Trailor Ltd. in this EULA. The CWCS is protected by copyright and other intellectual property laws and treaties. Omega Inc. owns the title, copyright and other intellectual property rights in the CWCS. The CWCS is licenced (only for use and not any other purpose), not sold. Omega Inc. does not have any offices outside Country F. Extract of Article 12 of India-Country F DTAA Royalties and Fees for Technical Services 1. Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties and fees for technical services may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed 10 per cent. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use : (a) any copyright of a literary, artistic or scientific work, including cinematograph film or films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right, property or information Based on the facts of the above case scenario, choose the most appropriate answer to Q.6 to Q.9 below: