Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 5E(4A)] [Section 5E] [Entire Act] Union of India - Subsection Section 5E(4A)(iii) in Income Tax Rules, 1962 (iii)any patent or other similar rights applied for or registered during the year;