(1)Where the total income of an eligible assessee includes any income by way of royalty in respect of a patent developed and registered in India, the income tax payable shall be the aggregate of -(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(b)the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the income referred to in clause (a).
