https://www.taxtmi.com/acts?id=40283 The Act defines invention as a new product or process involving an inventive step and capable of industrial application; identifies the Controller as the Controller General of Patents, Designs and Trade Marks; defines patent, patented article, patented process and recognises a patent of addition; and excludes the first importer and persons first communicated with from outside the jurisdiction from the status of true and first inventor. en-us Wed, 22 Sep 2021 16:10:46 +0530 Wed, 22 Sep 2021 16:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40283 The Act defines invention as a new product or process involving an inventive step and capable of industrial application; identifies the Controller as the Controller General of Patents, Designs and Trade Marks; defines patent, patented article, patented process and recognises a patent of addition; and excludes the first importer and persons first communicated with from outside the jurisdiction from the status of true and first inventor. Act-Rules Income Tax Wed, 22 Sep 2021 16:10:46 +0530 https://www.taxtmi.com/acts?id=40283