Indian Kanoon - Search engine for Indian Law

Section 2 in The Income Tax Act, 2025 2. Definitions. In this Act, unless the

providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called; (h) the value

data; (l) any other similar item that derives its value from its intellectual content rather than its physical attributes. [ Similar to Section 92B from

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act