https://www.taxtmi.com/circulars?id=9020 Under section 80-QQ a deduction is available for profits from the business of printing and publication of books or from publication of books alone; printers who do not also publish are ineligible. The term "books" excludes newspapers, journals, magazines, diaries, brochures, tracts, pamphlets and similar publications. Administrative direction instructs officers not to deny the deduction to publishers of books intended for student use, except where items are expressly excluded. en-us Thu, 05 Aug 1976 00:00:00 +0530 Wed, 01 Jun 2011 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9020 Under section 80-QQ a deduction is available for profits from the business of printing and publication of books or from publication of books alone; printers who do not also publish are ineligible. The term "books" excludes newspapers, journals, magazines, diaries, brochures, tracts, pamphlets and similar publications. Administrative direction instructs officers not to deny the deduction to publishers of books intended for student use, except where items are expressly excluded. Circulars Income Tax Thu, 05 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9020