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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>Royalty deduction for patent income allowed for resident patentees subject to repatriation and certification conditions.</h1> Resident individual patentees receiving royalty from patents registered on or after 1 April 2003 may deduct from such royalty income an amount equal to the whole of that income or a fixed statutory ceiling, whichever is less, subject to limitation where a compulsory licence fixes royalty and to the requirement that foreign-source royalty be repatriated in convertible foreign exchange within six months (or an authorised extended period). The deduction is conditional on furnishing prescribed certificates with the return; income so deducted cannot be deducted again under any other provision.

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