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

Union of India - Subsection

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

(b)"know-how" means any industrial information or technique likely to assist in the manufacture or processing of goods or in the working of a mine, oil-well or other sources of mineral deposits (including searching for discovery or testing of deposits for the winning of access thereto);