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of <h1>Patent Income Tax Definitions Clarified: Section 115BBF Explains Patented Article and Process Interpretation</h1> A legal document defining 'patented article' and 'patented process' for income tax purposes, specifically referencing section 115BBF of the Income Tax Act 1961. The definitions are directly derived from clause (o) of sub-section (1) of section 2 of the Patents Act, providing standardized legal terminology for tax and intellectual property contexts.
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