• Tax Law
  • FAQ
  • Certificate for claiming deduction under section 152(5)
  • Shweta Verma
  • img March 23, 2026

Certificate for claiming deduction under section 152(5)

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

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Shweta Verma

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