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[Cites 0, Cited by 0] [Section 2(17)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(17)(b) in The Income Tax Act, 2025

(b)intangible assets, being know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, not being goodwill of a business or profession, in respect of which the same percentage of depreciation is prescribed;