(4)Where a deduction for any previous year has been claimed and allowed in respect of any income referred to in this section, no deduction in respect of such income shall be allowed, under any other provision of this Act in any assessment year.Explanation. - For the purposes of this section,-(a)"Controller" shall have the meaning assigned to it in clause (b) of sub-section (1) of section 2 of the Patents Act, 1970 (39 of 1970);(b)"lump sum" includes an advance payment on account of such royalties which is not returnable;(c)"patent" means a patent (including a patent of addition) granted under the Patents Act, 1970 (39 of 1970);(d)"patentee" means the person, being the true and first inventor of the invention, whose name is entered on the patent register as the patentee, in accordance with the Patents Act, 1970 (39 of 1970), and includes every such person, being the true and first inventor of the invention, where more than one person is registered as patentee under that Act in respect of that patent;(e)"patent of addition" shall have the meaning assigned to it in clause (q) of sub-section (1) of section 2 of the Patents Act, 1970 (39 of 1970);(f)"patented article" and "patented process" shall have the meanings respectively assigned to them in clause (o) of sub-section (1) of section 2 of the Patents Act, 1970 (39 of 1970);(g)"royalty", in respect of a patent, means consideration (including any lump sum consideration but excluding any consideration which would be the income of the recipient chargeable under the head "Capital gains" or consideration for sale of product manufactured with the use of patented process or of the patented article for commercial use) for-(i)the transfer of all or any rights (including the granting of a licence) in respect of a patent; or(ii)the imparting of any information concerning the working of, or the use of, a patent; or(iii)the use of any patent; or(iv)the rendering any services in connection with the activities referred to in sub-clauses (i) to (iii);(h)"true and first inventor" shall have the meaning assigned to it in clause (y) of sub-section (1) of section 2 of the Patents Act, 1970 (39 of 1970). ]
