https://www.taxtmi.com/news?id=71823 Form 36 is the prescribed electronic certificate for claiming deduction under section 151(5) of the Income-tax Act, 2025 in respect of royalty income or similar consideration received by an author for publication of a book. It requires disclosure of the author, the book, the payer, royalty receipts, foreign remittance details, and the deduction claimed, along with taxpayer declaration and publisher certification. Supporting documents include the author-publisher agreement, royalty statements, bank records, and ISBN or publication proof. en-us Thu, 26 Mar 2026 15:10:03 +0530 Thu, 26 Mar 2026 15:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71823 Form 36 is the prescribed electronic certificate for claiming deduction under section 151(5) of the Income-tax Act, 2025 in respect of royalty income or similar consideration received by an author for publication of a book. It requires disclosure of the author, the book, the payer, royalty receipts, foreign remittance details, and the deduction claimed, along with taxpayer declaration and publisher certification. Supporting documents include the author-publisher agreement, royalty statements, bank records, and ISBN or publication proof. News - Thu, 26 Mar 2026 15:10:03 +0530 https://www.taxtmi.com/news?id=71823