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Bare-Act Search Results Home Bare Acts Phrase: patents Year: 1961 Page 1 of about 13 results (0.000 seconds)

Income Tax Act, 1961 Complete Act

Title : Income Tax Act, 1961

State : Central

Year : 1961

..... section35a - expenditure on acquisition of patent rights or copyrights section35ab - expenditure ..... in respect of royalty on patents section80s - [omitted] section80t - [omitted] section80tt .....

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Income Tax Act, 1961 Section 80RRB

Title : Deduction in Respect of Royalty on Patents

State : Central

Year : 1961

..... returnable; (c) patent means a patent (including a patent of addition) granted ..... of 1970); (f) patented article and patented process shall have the ..... in respect of that patent; (e) patent of addition shall ..... in respect of any patent under the patents act, 1970 ( .....

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Income Tax Act, 1961 Complete Act

State : Central

Year : 1961

..... of 1970); (f) "patented article" and "patented process" shall have the ..... in respect of that patent; (e) "patent of addition" shall ..... (c) "patent" means a patent (in eluding a patent of addition) granted ..... an application for a patent under the patents act, 1970 ( .....

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Income Tax Act, 1961 Chapter VIA

Title : Deductions to Be Made in Computing Total Income

State : Central

Year : 1961

..... returnable; (c) patent means a patent (including a patent of addition) granted ..... of 1970); (f) patented article and patented process shall have the ..... in respect of that patent; (e) patent of addition shall ..... in respect of any patent under the patents act, 1970 ( .....

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Income Tax Act, 1961 Section 32

Title : Depreciation

State : Central

Year : 1961

..... ) intangible assets, being know-how, patents, copyrights, trade marks, licences, franchises ..... tangible assets or know-how, patents, copyrights, trade marks, licences, ..... tangible assets; (ii) know-how, patents, copyrights, trade marks, licences, franchises .....

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Income Tax Act, 1961 Chapter XIV

Title : Procedure for Assessment

State : Central

Year : 1961

..... patentee in respect of that patent, shall be deemed to have ..... of that patent, the deduction from the income ..... assessee was excluded from the patents register as patentee in respect ..... 80rrb in respect of any patent, and subsequently by an order .....

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Income Tax Act, 1961 Section 155

Title : Other Amendments

State : Central

Year : 1961

..... patentee in respect of that patent, shall be deemed to have ..... of that patent, the deduction from the income ..... assessee was excluded from the patents register as patentee in respect ..... 80rrb in respect of any patent, and subsequently by an order .....

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Income Tax Act, 1961 Chapter X

Title : Special Provisions Relating to Avoidance of Tax

State : Central

Year : 1961

..... or specification relating to any patent, invention, model, design, ..... goods, or know-how, patents, copyrights, trade-marks, licences ..... or specification relating to any patent, invention, model, design, ..... use of know-how, patents, copyrights, trade-marks, licences .....

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Income Tax Act, 1961 Chapter I

Title : Preliminary

State : Central

Year : 1961

..... ) intangible assets, being know-how, patents, copyrights, trade marks, licences, franchises .....

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Income Tax Act, 1961 Section 2

Title : Definitions

State : Central

Year : 1961

..... ) intangible assets, being know-how, patents, copyrights, trade marks, licences, franchises .....

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