https://www.taxtmi.com/acts?id=50209 The amended proviso confines favorable treatment to patents and copyrights held by the individual in his own right as the inventor or author, and excludes those assigned to him or acquired under a contract, by inheritance, or otherwise. en-us Wed, 05 Mar 2025 16:30:33 +0530 Wed, 05 Mar 2025 16:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50209 The amended proviso confines favorable treatment to patents and copyrights held by the individual in his own right as the inventor or author, and excludes those assigned to him or acquired under a contract, by inheritance, or otherwise. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 16:30:33 +0530 https://www.taxtmi.com/acts?id=50209