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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 80Q: 20% Tax Deduction for Book Printing and Publishing in India, Excluding Newspapers and Magazines.</h1> Section 80Q of the Income-tax Act, introduced by the Finance (No. 2) Act, 1991, effective from April 1, 1992, allows a 20% deduction on profits and gains from the business of printing and publishing books in India. This deduction applies to the gross total income for the assessment year starting April 1, 1992, and the following four years. If an assessee qualifies for deductions under sections 80HH, 80HHA, 80HHC, 80-I, 80-IA, 80J, or 80P, the deduction under section 80Q will be calculated after reducing these other deductions. 'Books' exclude newspapers, journals, magazines, and similar publications.
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