RULE 134 INCOME-TAX RULES 2026 Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2].
RULE 134 INCOME-TAX RULES 2026 Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2]. 134. (1) For the purpose of exercising the option for taxation of income as royalty in respect of a patent developed and registered in India, by an eligible assessee under section 194(1)[Table: Sl. No.… Read More »