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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>Deduction for royalties: phased percentage relief for foreign source patent or trademark income received in convertible foreign exchange.</h1> Deduction applies to income received by an Indian resident from a foreign State or foreign enterprise for use outside India of patents, inventions, designs or registered trade marks, where such income is in convertible foreign exchange and is brought into India. Phased percentage deductions are specified for successive assessment years (reducing from forty to ten percent) with no deduction thereafter. The deduction requires receipt in India within six months (or extended by competent authority) and a prescribed certificate filed with the return; definitions identify convertible foreign exchange, foreign enterprise as non resident, and competent authority as the Reserve Bank of India.

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