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of <h1>Resident authors entitled to 25% deduction on lump-sum, royalties, or copyright fees for prescribed curriculum books in listed languages</h1> A resident individual author is entitled to a deduction equal to 25% of professional income from lump-sum consideration, royalties or copyright fees for a book, provided the book is a dictionary, thesaurus, encyclopaedia or a text prescribed/recommended or included in a university curriculum and is written in a language listed in the Eighth Schedule or notified by the Central Government. 'Author' includes joint authors; 'lump sum' includes non-returnable advances; 'University' has the statutory definition.
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