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10CCE Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. - Income Tax

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1. Section 80RRB - Deduction in respect of royalty on patents - Income-tax Act, 1961
2. Rule 19AD - Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB - Income-tax Rules, 1962