Form for opting for taxation of income by way of royalty in respect of patent

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tatus (refer Note 3) 5. Email id   6. Contact number Country Code Number 7. Tax year (refer Note 4) 8. Nature of business or activities of the assessee     Part B: Particulars of tax year 1. (a) Whether the option for offering the income by way of royalty in respect of a patent as per section 194(1) [Table: Sl. No. 2] is to be ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the tax year mentioned in column (A) (dd/mm/yyyy) Tax year in which such income is not offered to tax in accordance with the provisions of section 194(1) [Table: Sl. No. 2] (A) (B) (C)         PART C: Particulars of Eligible Patent (refer Note 5) 1. Patent Details   (a) Patent Number granted under the Patents Act, 1970 (39 of 1970)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Address                 2. Details of Royalty Income from eligible patent   (a) Amount of royalty income from eligible patent for the tax year   (b) Nature of royalty income derived from the eligible patent for the tax year as referred to in section 194(2)(1) (select anyone) o (i) transfer of all....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r more than the expenditure incurred under (a)(i) above? Yes/No DECLARATION I................................(name of the authorized signatory) having Permanent Account Number.............................. in my capacity as ................ (designation) of ............... (name of the assessee), do hereby declare that what is stated above is true to the best of my knowledge and belief. ....