Royalty deduction for authors: deduction allowed for specified book royalties subject to conditions, limits, foreign remittance and prescribed certificates. Section 80QQB allows resident individual authors a deduction for income from lump-sum assignment of copyright or royalties for qualifying books, limited to the lesser of the qualifying income or a statutory ceiling; where royalties are not a lump-sum surrender, amounts exceeding fifteen percent of the value of books sold are ignored before expenses. The allowance requires prescribed certificates from payors, inward remittance and prescribed certification for foreign income, and disallows duplicate claims under other provisions once allowed.