Deduction for book publication grants a limited tax deduction for profits from publishing books for specified assessment years. Section 80Q provides a targeted deduction for profits and gains from the business of printing and publication of books for the assessment year commencing on the first day of April, 1992 and the next four assessment years; the deduction is to be calculated with reference to profits reduced by certain other specified deductions and excludes newspapers, journals, magazines, diaries, brochures, tracts, pamphlets and similar publications.