Patent royalty deduction certificate requires patentee details, royalty agreement terms, payment records, and patent register certification. Certificate in prescribed form for a patentee receiving royalty income and claiming deduction under section 152(5) of the Act. The form captures patentee details, patent registration information, patent of addition status, true and first inventor particulars, revocation or exclusion from the patent register, compulsory licence details, royalty agreement terms, payment details, foreign exchange remittance, and deduction claimed. The assessee declares the information to be true, and the Controller of Patents certifies the patent particulars from the patent register.