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Abstract

Intellectual property rights (IPR) are the rights being acquired by a person while using his own intellect. These are not the tangible rights but are the intangible rights being utilized by the assesse. Innovation is the base of economic development. In the era of technology, information is being processed at every fraction of second. The technology and knowhow so acquired constitutes IPR. The components of IPR include copyright, design, trademark, patent etc.

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How to Cite
Chopra, D. M. (2019). Tax on Intellectual Property Rights. History Research Journal, 5(6), 1308-1317. Retrieved from https://historyresearchjournal.com/index.php/hrj/article/view/12669