https://www.taxtmi.com/news?id=71822 Form 36 is the prescribed certificate for claiming deduction under section 151(5) of the Income-tax Act, 2025 by authors of scientific, literary or artistic books who receive royalty income, copyright fees, lump-sum consideration, or similar income. The form must be filed electronically by the author, with self-declaration and publisher certification, on or before the applicable due date, and valid filing is a mandatory condition for an admissible deduction claim. The form cannot be edited after submission, offline filing is not permitted, and the author's PAN and deduction amount claimed are mandatory fields. en-us Thu, 26 Mar 2026 14:47:10 +0530 Thu, 26 Mar 2026 14:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71822 Form 36 is the prescribed certificate for claiming deduction under section 151(5) of the Income-tax Act, 2025 by authors of scientific, literary or artistic books who receive royalty income, copyright fees, lump-sum consideration, or similar income. The form must be filed electronically by the author, with self-declaration and publisher certification, on or before the applicable due date, and valid filing is a mandatory condition for an admissible deduction claim. The form cannot be edited after submission, offline filing is not permitted, and the author's PAN and deduction amount claimed are mandatory fields. News - Thu, 26 Mar 2026 14:47:10 +0530 https://www.taxtmi.com/news?id=71822