Is Database Patch Set Updates (PSU) needed for Upgrading the database of R12.1.3 system from 10.2.0.
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Per Note 1058763.1 - Interoperability Notes EBS 12.0 and 12.1 with Database 11gR2 Nov 2016, pg 6 Section 8 "Apply additional 11.2.0.4 RDBMS patches", mentions "
Attention: While not mandatory for the interoperability of Oracle EBusiness Suite with the Oracle Database, customers may choose to apply Database Patch Set Updates (PSU) on their Oracle EBusiness Suite Database. If so, please see Document 1147107.1 ('Database Patch Set Update Overlay Patches Required for Use with PSUs and Oracle EBusiness
Suite') on My Oracle Support for more information."
There are many patches listed in Note Document 1147107.1