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)
  1. Income Tax
  2. Deductions Under Chapter VIA
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About the Author

Davneet Singh's photo - Teacher, Computer Engineer, Marketer
Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.