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Form 65: Documents, Eligibility and Benefits u/s 194 of Income Tax Act 2025

Last updated: 13 May 2026


The Income Tax Department has issued detailed Frequently Asked Questions (FAQs) on Form 65, providing clarity on the concessional tax regime available for royalty income earned from patents developed and registered in India. Form 65 has been introduced under Section 194(1) (Table: Sl. No. 2) of the
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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.


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