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[Cites 0, Cited by 9] [Section 2(11)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(11)(b) in The Income Tax Act, 1961

(b)intangible assets, being know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights of similar nature, [not being goodwill of a business or profession,]