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of <h1>Author income from copyright assignment can be spread across assessment years under Section 180 when work takes over twelve months</h1> Section 180 of the Income Tax Act, 1961 addresses taxation of royalties and copyright fees for literary or artistic works. When an author takes more than twelve months to create a work, income received from lump sum consideration for copyright assignment or royalties can be allocated across assessment periods as prescribed, upon the author's claim. The provision includes joint authors and defines lump sum to include non-returnable advance payments. However, this section does not apply to assessment years commencing from April 1, 2000 onwards, as amended by the Finance Act, 1999.
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