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of <h1>Opt for Patent Royalty Taxation with Form 3CFA under Section 115BBF: Details and Declaration Required.</h1> Form No. 3CFA is used for opting for the taxation of income derived from royalty related to patents under Section 115BBF of the Income Tax Rules, 1962. It requires the assessee to provide personal details, business nature, and confirmation on opting for royalty income taxation for a specific assessment year. The form also requests information on previous assessment years if the option was exercised, details of eligible patents, royalty income, and related expenditures. The declaration section confirms the accuracy of the provided information, requiring a signature from the authorized individual.
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