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        Income Tax

        Rule 19AD - Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB

        Income-tax Rules, 1962
        Chapter IV
        TAX EXEMPTIONS AND RELIEFS

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        Patent royalty deduction requires certification by the prescribed Controller in Form No. 10CCE. For the deduction relating to royalties from patents, the prescribed authority is the Controller referred to in the Patents Act, 1970. The assessee must furnish the required certificate from that authority in Form No. 10CCE.
                  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.

                        Patent royalty deduction requires certification by the prescribed Controller in Form No. 10CCE.

                        For the deduction relating to royalties from patents, the prescribed authority is the Controller referred to in the Patents Act, 1970. The assessee must furnish the required certificate from that authority in Form No. 10CCE.


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