- Shweta Verma
March 23, 2026
Certificate for claiming deduction under section 152(5)
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Form 37 is the prescribed form for filing of certificate for claim of deduction under section 152(5) of the Income-tax Act’ 2025 (“ITA 2025”) by a patentee, being a resident individual, who is in receipt of royalty income during the relevant tax year, in respect of a patent registered on or after 01.04.2003 under the Patents Act’ 1970.
https://www.incometaxindia.gov.in/documents/d/guest/form-37-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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