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of <h1>Income Tax Bill Clause 151: Authors in India can deduct royalty income from literary, artistic, or scientific books, excluding textbooks.</h1> Clause 151 of the Income Tax Bill, 2025, provides a deduction for authors in India on royalty income from books of literary, artistic, or scientific nature, excluding textbooks. The deduction is the lesser of the entire royalty income or three lakh rupees. Non-lump sum royalty income exceeding 15% of book sales is ignored. Income from foreign sources must be brought into India within six months to qualify. A verified certificate must accompany the return of income for deductions. Authors cannot claim this deduction under any other provision, and 'author' includes joint authors, while specific publications are excluded from the definition of 'books.'
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