Section 80RRB → Section 151
Deduction in respect of royalty on patents
Quick Answer
Section 80RRB of the Income Tax Act, 1961 (Deduction in respect of royalty on patents) corresponds to Section 151 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 80RRB
Provision Summary
Allows deduction up to Rs. 3 Lakhs for royalty income received by a resident individual for a patent registered under the Patents Act, 1970.
Sec 151
Provision Summary
Retained. Promotes indigenous research and development.
Key Changes & Highlights
- Direct API integration with the Indian Patent Office to auto-verify the patentee's details.
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Frequently Asked Questions
What does Section 80RRB of the Income Tax Act 1961 deal with?
Section 80RRB (Deduction in respect of royalty on patents) Allows deduction up to Rs. 3 Lakhs for royalty income received by a resident individual for a patent registered under the Patents Act, 1970.
What is the new section number for Section 80RRB under the Direct Tax Code 2025?
Section 80RRB of the ITA 1961 maps to Section 151 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 80RRB under the new tax code?
Section 80RRB is marked as "Retained" with status "Active". Impact: Low - Niche but important for inventors.
What are the key changes to Section 80RRB under DTC 2025?
Direct API integration with the Indian Patent Office to auto-verify the patentee's details.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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