Section 80QQB of Income-tax Act :Deduction of royalty income, etc., of authors of certain books other than text-books.
Section – 80QQB, Income-tax Act, 1961 ( Inserted by the Finance Act, 2003, w.e.f. 1-4-2004.) Deduction in respect of royalty income, etc., of authors of certain books other than text-books. 80QQB. (1) Where, in the case of an individual resident in India, being an author, the gross total income includes any income, derived by him… Read More »