Deduction for authors' royalty income: tax relief capped and subject to repatriation and certification requirements.

Section 80QQB allows resident individual authors a deduction for income from assignment of copyright, lump-sum consideration, royalties or copyright fees for books (excluding certain publications), equal to the whole such income or three lakh rupees, whichever is less. Non-lump-sum royalty income exceeding fifteen percent of the value of books sold (before expenses) is ignored. Foreign-source income is considered only if repatriated in convertible foreign exchange within six months (or extended period). Prescribed certificates from the payer and, for foreign income, from the prescribed authority must accompany the return; no double deduction is permitted.

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