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of <h1>Authors in India can claim tax deductions on book royalties under Section 80QQB, capped at 3 lakhs.</h1> Section 80QQB of the Income Tax Act provides deductions for royalty or copyright income earned by authors who are individual residents of India. The deduction applies to income from authoring books of literary, artistic, or scientific nature, excluding publications like magazines or textbooks. Authors must obtain a certificate in form 10CCD verified by the payer. The deduction is capped at 3 lakhs or the actual income received, whichever is lower. For income earned abroad, only amounts brought to India in convertible foreign exchange within six months are considered. The deduction calculation considers expenses and royalty rates.
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