https://www.taxtmi.com/manuals?id=4887 For the purposes of the Income-tax Act provision addressing special taxation treatment, Invention is defined by direct statutory cross-reference: the term takes the meaning assigned in clause (j) of sub section (1) of section 2 of the Patents Act. This incorporation imports the patent law definition of invention into the income tax context for application under that provision. en-us Mon, 09 Sep 2024 12:22:00 +0530 Wed, 23 Oct 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4887 For the purposes of the Income-tax Act provision addressing special taxation treatment, Invention is defined by direct statutory cross-reference: the term takes the meaning assigned in clause (j) of sub section (1) of section 2 of the Patents Act. This incorporation imports the patent law definition of invention into the income tax context for application under that provision. Manuals Income Tax Mon, 09 Sep 2024 12:22:00 +0530 https://www.taxtmi.com/manuals?id=4887