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![CBDT issues Form to Opt for Concessional Tax under Patent Regime [Read Notification]](https://www.taxscan.in/wp-content/uploads/2017/04/Patent.jpg "CBDT issues Form to Opt for Concessional Tax under Patent Regime [Read Notification]")
CBDT issues Form to Opt for Concessional Tax under Patent Regime [Read Notification]
An eligible assessee, under section 115BBF of the Income Tax Act can opt for concessional rate of Income Tax by way of royalty in respect of a patent...