Section 33(12)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 33(12)] [Section 33] [Entire Act]

(a)"assets" mean—

(i)tangible assets, being buildings, machinery, plant or furniture;

(ii)intangible assets being––

(A)know-how; or

(B)patents; or

(C)copyrights; or

(D)trademarks; or

(E)licences; or

(F)franchises; or

(G)any other similar business or commercial rights, but not being goodwill of a business or profession;

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