https://www.taxtmi.com/acts?id=24815 The option to tax royalty income from a patent developed and registered in India under section 115BBF is to be exercised by furnishing Form No. 3CFA, duly verified, either electronically under digital signature or through electronic verification code. The form must be complete in all respects and filed on or before the due date for furnishing the return of income for the relevant assessment year. The Director General of Income-tax (Systems) is to specify procedures, formats and standards and implement security, archival and retrieval policies for the form. en-us Tue, 04 Apr 2017 14:48:16 +0530 Sat, 23 May 2026 11:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24815 The option to tax royalty income from a patent developed and registered in India under section 115BBF is to be exercised by furnishing Form No. 3CFA, duly verified, either electronically under digital signature or through electronic verification code. The form must be complete in all respects and filed on or before the due date for furnishing the return of income for the relevant assessment year. The Director General of Income-tax (Systems) is to specify procedures, formats and standards and implement security, archival and retrieval policies for the form. Act-Rules Income Tax Tue, 04 Apr 2017 14:48:16 +0530 https://www.taxtmi.com/acts?id=24815