Deduction for patent royalty under Section 80RRB - resident patentees can claim limited deduction subject to conditions. Deduction under Section 80RRB is available to resident individual patentees for royalty income from patents registered on or after 1 April 2003, covering royalties from use or working and non refundable advances but excluding product sale proceeds; the deduction is limited to the lower of Rs. 3,00,000 or total royalty income.