(8)For the purposes of this section,––(a)"Controller" means the authority as defined in section 2(1)(b) of the Patents Act, 1970;(b)"lump sum" includes a non-returnable advance payment for royalties;(c)"patent" means any patent granted, including a patent of addition, under the Patents Act, 1970;(d)"patentee" means the true and first inventor recorded as the patentee under the Patents Act, 1970, including joint patentees recorded as such true and first inventors;(e)"patent of addition" shall have the same meaning as assigned to it in section 2(1)(q) of the Patents Act, 1970;(f)"patented article" and "patented process" shall have the same meanings as assigned to them in section 2(1)(o) of the Patents Act, 1970;(g)"royalty" in respect of a patent, means consideration 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 of any services in connection with the activities referred to in sub-clauses (i) to (iii), but does not include any consideration,––(A)which would be the income of the recipient chargeable under the head "Capital gains"; or(B)for sale of product manufactured with the use of patented process or of the patented article for commercial use;(h)"true and first inventor" shall have the same meaning as assigned to it in section 2(1)(y) of the Patents Act, 1970.
