Certificate requirement for patent royalty income: Controller-issued Form 10CCE required for deduction under section 80RRB. Designates the Patent Controller as the prescribed authority for certifying claims under the income-tax deduction for patent royalty and prescribes Form No. 10CCE. Form 10CCE requires Part A (assessee-filled patent details, patentee status, payer and royalty agreement particulars, payment breakdown including foreign receipts, and an assessees verification) and Part B (Controller certification of register entries and declaration on issuance and settlement under any compulsory licence).
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Provisions expressly mentioned in the judgment/order text.
Certificate requirement for patent royalty income: Controller-issued Form 10CCE required for deduction under section 80RRB.
Designates the Patent Controller as the prescribed authority for certifying claims under the income-tax deduction for patent royalty and prescribes Form No. 10CCE. Form 10CCE requires Part A (assessee-filled patent details, patentee status, payer and royalty agreement particulars, payment breakdown including foreign receipts, and an assessees verification) and Part B (Controller certification of register entries and declaration on issuance and settlement under any compulsory licence).
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