https://www.taxtmi.com/manuals?id=4888 Definition of lump sum for purposes of specified provisions of the Income-tax Act: a lump sum in relation to royalties or copyright fees includes an advance payment on account of such royalties or copyright fees which is not returnable, and the same rule applies across the identified statutory provisions dealing with royalties and copyright fees. en-us Mon, 09 Sep 2024 12:22:00 +0530 Tue, 17 Dec 2024 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4888 Definition of lump sum for purposes of specified provisions of the Income-tax Act: a lump sum in relation to royalties or copyright fees includes an advance payment on account of such royalties or copyright fees which is not returnable, and the same rule applies across the identified statutory provisions dealing with royalties and copyright fees. Manuals Income Tax Mon, 09 Sep 2024 12:22:00 +0530 https://www.taxtmi.com/manuals?id=4888