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

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.