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of <h1>Form 10CCE: Certifying Royalty Income for Tax Deductions under Section 80RRB for Patentees</h1> Form No. 10CCE is a certificate under section 80RRB of the Income Tax Act for patentees receiving royalty income. Part A, completed by the assessee, requires details about the patent, patentee, royalty agreement, and payments received. It verifies the patentee as the true inventor and confirms royalty income eligibility for tax deductions. Part B, filled by the prescribed authority, certifies the accuracy of the information and notes any compulsory licenses issued. The form includes sections for the patentee's signature and details, as well as certification by the Controller, ensuring compliance with the Patents Act, 1970.
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