TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding 'Lump Sum' in Income Tax Act 1961: Key for Tax on Royalties and Copyright Fees (Sections 80QQB, 80RRB, 115BBF)</h1> The term 'lump sum' under the Income Tax Act 1961 is defined in sections 80QQB, 80RRB, and 115BBF. In each section, 'lump sum' refers to an advance payment related to royalties or copyright fees that is non-returnable. This definition is crucial for understanding tax implications related to such payments under the specified sections of the Act.
TaxTMI 
TaxTMI 
