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of <h1>Income Tax Act 1961: Definitions of 'Self-generated Goodwill' and 'Self-generated Asset' in Section 45(4) Explained</h1> 'Self-generated Goodwill' and 'Self-generated Asset' are defined under the Income Tax Act 1961 as goodwill or assets acquired without any purchase cost or generated during the course of business or profession. These terms are relevant for sub-section 4 of section 45 of the Act, which pertains to income tax regulations.
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