Patent Royalty Deduction certificate requires detailed patent, payer and payment disclosures and authority certification. Form 10CCE requires the patentee to furnish patent identification, patentee status, payer identity, detailed terms and period of the royalty agreement, and a full accounting of royalty receipts distinguishing domestic and foreign currency, together with a verified declaration of entitlement to the deduction; the prescribed authority must certify register accuracy and state whether a compulsory licence exists and certify royalties settled thereunder.