Royalty deduction certificate for authors of certain books requires disclosure of book details, payments received, and foreign exchange remittance. Form No. 36 prescribes a certificate for authors of certain books in receipt of royalty income to support deduction claimed under section 151(5) of the Act. It requires details of the author, the book, the royalty payer, books sold, amounts receivable and received, foreign exchange brought into India, and the deduction claimed. The assessee and publisher must make declarations and certify the accuracy of the royalty particulars.