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Points of Difference
| Section 80QQB | Section 80RRB |
| Royalty on Income of Authors | Royalty on Patents |
| Max Deduction | Max Deduction |
| Lower of | Lower of |
| 1. Income Earned | 1. Income Earned |
| 2. 300000 | 2. 300000 |
| 3.Amount Settled by Controller of Patent | |
| If Roaylty not paid lumpsome,deduction cannot exceed 15% of Sales | N/A |
| Certificate in Prescribed Form 10CCD required fromPerson Making Payment (Publisher) | Certificate in Prescribed Form 10CCE required from Prescribed Authority(Controller General of Patents, Designs & Trade Marks) |
Common Points
- Deduction Only to Resident Individual
- In case of receipt from outside Countries, deduction will be available only on income which is brought into India within 6 months from end of previous year or within additional time as provided by competent authority (RBI)
