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Section 254
Considered movable property
The following property shall be considered movable :–
(a) Cash or cash equivalents or foreign currency,
(b) jewelery or precious stones made of gold, silver, jewels, gems, gold and silver,
(c) any other item other than clause (a) or (b) capable of being transported from one place to another,
(d) debentures, securities, promissory notes, promissory notes, promissory notes or other negotiable instruments or benefits derived therefrom,
(e) Intellectual Property,
(f) Rights in mortgage,
(g) Goodwill or Franchise,
(h) Property other than immovable property.