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of <h1>Finance Act 1983 amends Income-tax Act section 109 to redefine 'provision of technical know-how' effective April 1, 1984.</h1> In the Finance Act of 1983, section 109 of the Income-tax Act is amended to replace the existing Explanation in clause (ib) with a new one, effective from April 1, 1984. The new Explanation defines 'provision of technical know-how' to include the transfer or licensing of rights related to patents, inventions, models, designs, secret formulas, or similar properties. It also covers imparting information on the use or working of such properties, their actual use, and sharing industrial, commercial, or scientific knowledge, experience, or skill.
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