https://www.taxtmi.com/acts?id=10855 A deduction is allowed to resident individual authors of books that are literary, artistic, scientific, or certified text books for income from assignment or grant of copyright or for royalty or copyright fees, provided such income is included in gross total income from ordinary sources; the deduction is limited to the qualifying income up to a specified statutory cap, and the term "books" excludes brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, tracts and similar publications. en-us Thu, 20 Aug 2009 12:28:56 +0530 Thu, 20 Aug 2009 12:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10855 A deduction is allowed to resident individual authors of books that are literary, artistic, scientific, or certified text books for income from assignment or grant of copyright or for royalty or copyright fees, provided such income is included in gross total income from ordinary sources; the deduction is limited to the qualifying income up to a specified statutory cap, and the term "books" excludes brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, tracts and similar publications. Act-Rules Bills Thu, 20 Aug 2009 12:28:56 +0530 https://www.taxtmi.com/acts?id=10855