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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Deduction for Authors: Section 80QQA Offers 25% Deduction on Royalties for Textbooks in Indian Languages.</h1> Section 80QQA of the Income-tax Act, introduced by the Finance Act of 1979, provides a tax deduction for individual authors residing in India. This deduction applies to professional income from lump sum payments or royalties related to the copyright of textbooks in Indian languages. To qualify, the book must be a dictionary, thesaurus, encyclopedia, or a textbook prescribed by a university for degree or postgraduate courses. Additionally, the book must be written in a language listed in the Eighth Schedule of the Constitution or specified by the Central Government. The deduction equals 25% of the relevant income.
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