https://www.taxtmi.com/acts?id=11738 A deduction is available to a resident individual author for income from lumpsum consideration for assignment or grant of any interest in the copyright of a book, or for royalty or copyright fees (whether lumpsum or otherwise), provided such income is included in gross total income from ordinary sources; the deduction is limited to the amount of such income to the extent it does not exceed three lakh rupees, and certain publications (brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, tracts and similar publications) are excluded from the definition of "books." en-us Thu, 16 Sep 2010 18:59:36 +0530 Fri, 17 Sep 2010 13:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11738 A deduction is available to a resident individual author for income from lumpsum consideration for assignment or grant of any interest in the copyright of a book, or for royalty or copyright fees (whether lumpsum or otherwise), provided such income is included in gross total income from ordinary sources; the deduction is limited to the amount of such income to the extent it does not exceed three lakh rupees, and certain publications (brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, tracts and similar publications) are excluded from the definition of "books." Act-Rules Bills Thu, 16 Sep 2010 18:59:36 +0530 https://www.taxtmi.com/acts?id=11738