Levy of Income Tax on Intellectual Property

12 Pages Posted: 1 Mar 2014

See all articles by Manzoor Laskar

Manzoor Laskar

Symbiosis International University

Date Written: August 21, 2013


All forms of properties, whether tangible or intangible, gives benefit to its holders and so income tax is levied on the income derived from such properties. Intellectual Properties qualifies as an intangible property which gives monetary benefits to its holders and in present days have become a huge source of income due to long term protection and effective enforcement mechanism. This paper states what income tax is, how it is levied on intellectual property, what are the exemptions available to the tax payer of intellectual property as well as the decision of the Indian Courts on the subject. It also discusses the step taken by the Central Government to avoid imposition of Double Taxation followed by suggestion in the concluding paragraph.

Keywords: Intellectual Property, Income Tax and IP, Imposition of Tax on Intellectual Property

JEL Classification: A12, E62, H2, H71, K3, O34

Suggested Citation

Laskar, Manzoor, Levy of Income Tax on Intellectual Property (August 21, 2013). Available at SSRN: https://ssrn.com/abstract=2400900 or http://dx.doi.org/10.2139/ssrn.2400900

Manzoor Laskar (Contact Author)

Symbiosis International University ( email )

SB Road, Lavale
Pune, Maharashtra 411004

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