Act, 1961
35A. Expenditure on acquisition of patent rights or copyrights.
[Inserted by Act 13 of 1966, Section ... Inserted by Act 21 of 1998, Section 12 (w.e.f. 1.4.1999).] [, on the acquisition of patent rights or copyrights (hereafter, in this section, referred
Act, 1961
32. Depreciation.
(1) In respect of depreciation of— (i) buildings, machinery, plant or furniture, being tangible assets; (ii) know-how, patents, copyrights, trade ... value of such assets, prescribed under this Act immediately before the commencement of the Taxation Laws (Amendment) Act, 1991: Provided also that the aggregate deduction
after the 1st day of June, 2005; and] [ Inserted by Act 18 of 2005, Section 34 (w.e.f. 1.4.2006).] (C) [ the amount of income ... granting of a licence) in respect of copyright in any book to an Indian concern ] [Inserted by Act 29 of 1977, Section 39 and Schedule
Section 180 in The Income Tax Act, 1961
180. Royalties or copyright fees for literary or artistic work.
- Where the time taken by the author ... grant of any of his interests in the copyright of that work or of royalties or copyright fees (whether receivable in lump sum or otherwise
including the amounts referred to in section 44-BB;] [ Inserted by Act 14 of 2001, Section 4 (w.e.f. 1.4.2002).] (v) the transfer ... rights (including the granting of a licence) in respect of any copyright, literary, artistic or scientific work including films or video tapes
section (2) of section 120 or any other provision of this Act, and the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director ... functions conferred on, or assigned to, an Assessing Officer under this Act ; (8) "assessment" includes reassessment ; (9) "assessment year" means the period of twelve months
Foreign Trade (Development and Regulation) Act, 1992 ( 22 of 1992 );] [ Inserted by Act 55 of 2005, Section ... arising from business or the exercise of a profession;] [ Inserted by Act 5 of 1964, Section 7 (w.e.f. 1.4.1964).] (v) [ any interest, salary
shares, of its assets, including intangible assets being goodwill, know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar ... Fund) Regulations, 2012 made under the Securities and Exchange Board of India Act, 1992 (15 of 1992) [or regulated under the International Financial Services Centres
Section 92F in The Income Tax Act, 1961
92F. Definitions of certain terms relevant to computation of arm's length price, etc.
- In sections ... distribution, acquisition or control of articles or goods, or know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights
Act, 1961
80QQB. [ Deduction in respect of royalty income, etc., of authors of certain books other than text books. [ Inserted by Act ... assignment or grant of any of his interests in the copyright of any book being a work of literary, artistic or scientific nature
