Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Deduction for book publication profits: taxable profits eligible for a specific deduction, excluding periodicals and adjusted for other deductions. A deduction is allowed for profits and gains from the business of printing and publication of books for specified assessment years, with 'books' excluding newspapers, journals, magazines, diaries, brochures, tracts, pamphlets and similar publications. If the assessee also claims specified other deductions in respect of the same profits, the book-publication deduction is computed after reducing the relevant profits by those other deductions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction for book publication profits: taxable profits eligible for a specific deduction, excluding periodicals and adjusted for other deductions.
A deduction is allowed for profits and gains from the business of printing and publication of books for specified assessment years, with "books" excluding newspapers, journals, magazines, diaries, brochures, tracts, pamphlets and similar publications. If the assessee also claims specified other deductions in respect of the same profits, the book-publication deduction is computed after reducing the relevant profits by those other deductions.
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