(11)In sub-section (10),—(a)"reconstitution of the specified entity", "specified entity" and "specified person" shall have the meanings respectively assigned to them in section 8;(b)"self-generated goodwill" and "self-generated asset" mean goodwill or asset, as the case may be, which has been acquired without incurring any cost for purchase or which has been generated during the course of the business or profession.
