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          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.

          <h1>Deduction for authors' professional income: allowed on copyright consideration for eligible Indian-language textbooks, subject to prescribed conditions.</h1> Deduction permits a specified portion of income of a resident individual author from lump sum consideration for assignment or grant of copyright, or royalties or copyright fees (including non-returnable advances) in respect of a qualifying book, to be allowed in computing total income; eligibility requires the book to be a dictionary, thesaurus, encyclopaedia or prescribed university text and to be in an Eighth Schedule language or a language notified by the Central Government.

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