TaxTMI 
TaxTMI 
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.
Deduction u/s 80QQB
10 Dec 2008 
3 Replies 
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Author royalties deduction: entitlement requires that royalties arise from a book written in the exercise of the taxpayer's profession.
Deduction for author royalties under section 80QQB requires that the taxpayer be an author and that the book be written in the exercise of his profession; there is no independent requirement to be a "professional author." Royalties for books whose subject matter relates to the taxpayer's professional practice qualify, while royalties for works unrelated to the profession will not. (AI Summary)
Deduction for author royalties under section 80QQB requires that the taxpayer be an author and that the book be written in the exercise of his profession; there is no independent requirement to be a "professional author." Royalties for books whose subject matter relates to the taxpayer's professional practice qualify, while royalties for works unrelated to the profession will not. (AI Summary)