Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115BBF(1)] [Section 115BBF] [Entire Act] Union of India - Subsection Section 115BBF(1)(a) in The Income Tax Act, 1961 (a)the amount of income-tax calculated on the income by way of royalty in respect of the patent at the rate of ten per cent.; and