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[Cites 0, Cited by 0] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(b) in Finance Act, 2012

(b)the purchase, sale, transfer, lease or use of intangible property, including the transfer of ownership or the provision of use of rights regarding land use, copyrights, patents, trademarks, licences, franchises, customer list, marketing channel, brand, commercial secret, know-how, industrial property right, exterior design or practical and new design or any other business or commercial rights of similar nature;