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Income-tax (Eighteenth Amendment) Rules, 2003

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..... ely:- 19AD. (1) For the purposes of sub-section (2) of section 80RRB, the prescribed authority shall be the Controller, referred to in clause (b) of sub-section (1) of the Patents Act, 1970(39 of 1970). (2) The certificate, winch is required to be furnished by the assessee under sub-section (2) of section 80RRB from the prescribed authority shall be in Form No. 10CCE ; (b) in the appendix II, after the Form 10CCD, the following shall be inserted,- FORM NO. 10CCE [See rule 19AD] Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. PART A (To be filled in by the assessee) 1. Details of the patent: (i) Pate .....

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..... the patent (ii) imparting of any information concerning the working of, or the use of, the patent (iii) use of the patent (iv) rendering of any services in connection with the activities referred to in sub-clauses (i) to (iii) (v) consideration for sale of products manufactured with the use of patented process or the patented article for commercial use (b) Period for which the agreement is applicable (c) Amount of royalty income payable for the previous year (in Indian rupees) .....

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..... This is to certify that the information furnished by the assessee named ___________________________ in items Number and 1 and 2 of Part A is correct as per the patent register maintained by us. This is to further certify that a compulsory license has/has not (strike off whichever is not applicable) been issued by the Controller in respect of the patent mentioned at item number 1 of Part A, and the royalty income settled in terms of any compulsory license, pertaining to the period starting from 1st April, ________________________ and ending at 31 st March, _______________________ is rupees _________________________ (not to be filled in if no compulsory license is issued). Name, designation and signature of the Controller Date : .....

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