Deduction under 80rrb

A client of mine has 2 patent applications pending before the Indian Patent Office. They have both been inspected and published. Now just awaiting response from department for final inspection and issuance.
In the mean time, he has been approached by various companies for licensing the patent.
1. Can he take royalty on Patents which are pending issuance? Will they be eligible for deduction under 80RRB?
2. If patent is not issued or rejected at a later date what happens to the income earned till now? Does he have to pay retrospective tax on that?
3. As deduction is only 3L max. he is considering assigning one to his wife. That way she can license it out. Will she be eligible to avail 80RRB?
4. What is the applicability/impact of GST in Royalty?
Please advise



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