A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01.