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        F. Acts / Amendment Acts

        Section 83 - Amendment of section 5

        Taxation Laws (Amendment) Act, 1975
        Chapter III
        AMENDMENTS TO THE WEALTH-TAX ACT, 1957

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        Intellectual property ownership: only patents and copyrights held by the inventor/author in their own right receive distinct tax treatment. The amended proviso confines favorable treatment to patents and copyrights held by the individual in his own right as the inventor or author, and excludes those assigned to him or acquired under a contract, by inheritance, or otherwise.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Intellectual property ownership: only patents and copyrights held by the inventor/author in their own right receive distinct tax treatment.

                              The amended proviso confines favorable treatment to patents and copyrights held by the individual in his own right as the inventor or author, and excludes those assigned to him or acquired under a contract, by inheritance, or otherwise.


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