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[Cites 0, Cited by 0] [Section 115BBF(4)] [Section 115BBF] [Entire Act]

Union of India - Subsection

Section 115BBF(4)(a) in The Income Tax Act, 1961

(a)"developed" means at least seventy-five per cent. of the expenditure incurred in India by the eligible assessee for any invention in respect of which a patent is granted under the Patents Act, 1970 (herein referred to as the Patents Act);