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[Cites 0, Cited by 0] [Section 173(b)] [Section 173] [Entire Act]

Union of India - Subsection

Section 173(b)(iii) in The Income Tax Act, 2025

(iii)any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process of which the other enterprise is the owner or in respect of which the other enterprise has exclusive rights; or