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[Cites 0, Cited by 0] [Section 194(2)] [Section 194] [Entire Act]

Union of India - Subsection

Section 194(2)(c) in The Income Tax Act, 2025

(c)"developed" means at least 75% of the expenditure incurred in India by the eligible assessee for any invention in respect of which patent is granted under the Patents Act, 1970 (herein referred to as the Patents Act);