https://www.taxtmi.com/manuals?id=4891 The income tax provision defines patented article and patented process by direct reference to clause (o) of sub section (1) of section 2 of the Patents Act, thereby importing the Patents Act meanings to determine which articles and processes qualify under the tax provision. en-us Mon, 09 Sep 2024 12:38:00 +0530 Thu, 12 Jun 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4891 The income tax provision defines patented article and patented process by direct reference to clause (o) of sub section (1) of section 2 of the Patents Act, thereby importing the Patents Act meanings to determine which articles and processes qualify under the tax provision. Manuals Income Tax Mon, 09 Sep 2024 12:38:00 +0530 https://www.taxtmi.com/manuals?id=4891