Deduction u/s 80QQB

[Nitika Patni]

Our Client is practising doctor by profession as well as writer of the book claiming royalty under section 80QQB. The assessing officer is not allowing deduction of royalty receipt stating reason as he is not a professional author. Request guidance and case laws if any.

AI Summary

Doctor Seeks Section 80QQB Tax Deduction for Book Royalties; Challenges Need for Professional Author Status A client, a practicing doctor and author, is seeking a deduction under section 80QQB for book royalties. The assessing officer denied the deduction, arguing the client is not a professional author. Respondents argue that section 80QQB does not require the author to be a professional, only that the book is written in the exercise of their profession. They assert that professionals like doctors or CAs can claim deductions if the book relates to their field. If a book is unrelated to their profession, the deduction may not apply. The hope is that the assessing officer will accept these arguments.