https://www.taxtmi.com/manuals?id=4889 For income-tax purposes under the provision addressing income attributable to patents, the term Patent is defined by direct reference to the statutory meaning set out in clause (m) of sub section (1) of section 2 of the Patents Act, so that the scope and legal character of a patent for determining tax treatment depend on the Patents Act definition rather than any independent tax-code description. en-us Mon, 09 Sep 2024 12:24:00 +0530 Wed, 23 Oct 2024 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4889 For income-tax purposes under the provision addressing income attributable to patents, the term Patent is defined by direct reference to the statutory meaning set out in clause (m) of sub section (1) of section 2 of the Patents Act, so that the scope and legal character of a patent for determining tax treatment depend on the Patents Act definition rather than any independent tax-code description. Manuals Income Tax Mon, 09 Sep 2024 12:24:00 +0530 https://www.taxtmi.com/manuals?id=4889