This discussion clarifies how to handle intangible assets when filing DPT-3. Software and tech know-how are considered intangible assets and must be included in the net worth calculation. Specifically, the Written Down Value (WDV) of these assets should be deducted from the net worth.
01 June 2022
Dear All, In case of DPT 3 filling net worth calculation -what is covered or mean of other intangible assets? -we have to deduct WDV or gross block of intangible asset from net worth? pls guide