True and first inventor defined for tax purposes: meaning adopts clause (y) of section 2(1) of the Patents Act.

For purposes of the Income-tax Act provision on patent income, the term true and first inventor is to be read as having the meaning assigned in clause (y) of sub-section (1) of section 2 of the Patents Act, thereby importing the patent statute's definition into the tax context and making tax treatment dependent on that patent-law characterization of inventorship.

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