https://www.taxtmi.com/circulars?id=9116 Ad hoc expense allowance permits authors and writers without detailed accounts to claim a prescribed percentage of royalty receivables or a capped amount in the year of publication; the deduction applies to total receivable for the publication and precludes further expense claims for that publication in later years. Allowance up to that limit requires no evidence, but higher claims demand proof. The relaxation applies in limited cases where receivables exceed the threshold but claimed expenses remain within the cap; otherwise statutory recordkeeping obligations apply, and persons notified as professionals, including certain film writers, are excluded from the relaxation. en-us Wed, 28 Sep 1977 00:00:00 +0530 Thu, 02 Jun 2011 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9116 Ad hoc expense allowance permits authors and writers without detailed accounts to claim a prescribed percentage of royalty receivables or a capped amount in the year of publication; the deduction applies to total receivable for the publication and precludes further expense claims for that publication in later years. Allowance up to that limit requires no evidence, but higher claims demand proof. The relaxation applies in limited cases where receivables exceed the threshold but claimed expenses remain within the cap; otherwise statutory recordkeeping obligations apply, and persons notified as professionals, including certain film writers, are excluded from the relaxation. Circulars Income Tax Wed, 28 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9116