Section mapper · Deductions you claim
Section 80RRB of the Income-tax Act, 1961 is now
section 152 of the Income-tax Act, 2025
Royalty on a patent you own.
- Was
s.80RRB, Income-tax Act, 1961 (repealed)- Is now
s.152, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 152 keeps the deduction for a resident individual who is a patentee and receives royalty on a patent registered on or after 1 April 2003 under the Patents Act.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
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