Deduction for royalty on patents: resident individual patentees may deduct patent royalty income subject to certification and repatriation conditions. A new provision allows resident individual patentees to deduct royalty income in respect of patents registered on or after 1 April 2003, limited to the royalty amount or three lakh rupees, whichever is less; compulsory-licence royalties are capped at Controller-set rates; foreign-source royalty qualifies only if repatriated in convertible foreign exchange within six months (subject to extension). The deduction requires prescribed certificates with the return and cannot be claimed under any other provision for the same income; the section defines key terms including 'royalty' and 'patentee.'