Article 106 provides specialized disposal rules for computer software rights. If the right to use or deal with software is granted without consideration or for a consideration lower than market value (where the grantee cannot claim depreciation), the disposal value is deemed to be the open market consideration. In all other cases, the value follows the general rules for sales and compensation outlined in Article 103. This prevents the shifting of intangible asset value through non-commercial licensing arrangements, ensuring that software disposals reflect their true economic worth within the Omani tax framework.