INDIA CODEIndia Code CompanionOpenAI with India Code 2.0

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Act / Income-tax Act, 2025

Clause 33(12)(b): know-how

In forceA commencement is recorded; no ending event is recorded.
The law's words

33(12)(b). know-how."know-how" means any industrial information or technique likely to assist in the manufacture or processing of goods or in the working of a mine, oil-well or other sources of mineral deposits (including searching for discovery or testing of deposits for the winning of access thereto);

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections
No typed connection is recorded for this provision.