Certificates issued to a taxpayer Became Form 37
Form 10CCE
Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.
What this form is
Form 10CCE belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 37 of the Income-tax Rules, 2026. It is a certificate: a document that proves something happened, held by the person who needs to prove it. The assessee signs and files this himself.
Which provision requires it
Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
| What the description names | Where it sits now |
|---|
| section 80RRB of the 1961 Act | section 152 |
Rules of the 2026 Rules that work the same section. rule 71 (Prescribed authority and form of certificate to be furnished under), rule 72 (Prescribed authority and form of certificate to be furnished under). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.
What it became under the 2026 Rules
The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
| Under the 2026 Rules | What the department calls it |
|---|
| Form 37 | Certificate under section 152(5) of the Act for Patentees in receipt of royalty income |
Where you meet it
You meet it when you need to prove something to somebody else — the department, a bank, a payer abroad. Keep it: the claim it supports can be reopened long after the year is closed.
Get the form
Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.