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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax on patent royalties: optional flat-rate taxation with no deductions and multi-year restriction on benefits.</h1> A special tax regime permits an eligible resident patentee to opt to tax patent royalty income separately under fixed concessional computation; no deduction or allowance is permitted against the royalty income, the option must be exercised by the return filing due date, and defined eligibility, development expenditure thresholds, and a multi-year restriction apply where taxed income is subsequently offered outside the regime.

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