Income Tax 2025 - Forms - Frequently Asked Questions [FAQs]

  • What is Form 65?
  • Who needs to file Form 65?
  • What is the purpose of Form 65?
  • What is the time limit for filing Form 65?
  • Is there a lock-in period after opting for the Patent Box Regime?
  • Does the 5-year lock-in carry over to the new IT Act, 2025?
  • Which patents are eligible for the Patent Box Regime?
  • Who qualifies as an eligible patentee?
  • Can Form 65 be filed offline?
  • Can Form 65 be revised or withdrawn?




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