Deduction under section 80RRB is allowed to the extent of:
50% of royalty or Rs. 3,00,000 whichever is less
100% of royalty or Rs. 3,00,000 whichever is less
100% of royalty or Rs. 2,00,000 whichever is less
100% royalty or Rs. 5,00,000 whichever is less
Submit