Deduction of royalty on patents.

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....rom ordinary sources'.      (2) The income referred to in sub-section (1) shall be any income received by the person by way of royalty in respect of a patent registered on or after the 1st day of April, 2003 under the Patents Act, 1970.      (3) The amount of deduction under sub-section (1) shall be the amount of income referred to in sub-section (2) t....

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....he invention, where more than one person is registered as patentee under that Act in respect of that patent;        (c) "patent of addition" shall have the same meaning as assigned to it in clause (q) of sub-section (1) of section 2 of the Patents Act, 1970; 39 of 1970.        (d) "patented article" and "patented process" shall....