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Patentee - Definition / Legal Terminology - Income TaxExtract Explanation.(f) -For the purposes of section 115BBF of the Income tax Act 1961,- Patentee means- the person, being the true and first inventor of the invention, whose name is entered on the patent register as the patentee, in accordance with the Patents Act, and includes every such person, being the true and first inventor of the invention, where more than one person is registered as patentee under that Act in respect of that patent;
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