Patent definition for income-tax provision aligns with Patents Act meaning, affecting tax treatment of patent income.

For income-tax purposes under the provision addressing income attributable to patents, the term Patent is defined by direct reference to the statutory meaning set out in clause (m) of sub section (1) of section 2 of the Patents Act, so that the scope and legal character of a patent for determining tax treatment depend on the Patents Act definition rather than any independent tax-code description.

---

---

---