Royalties or copyright fees for literary or artistic work

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....ds of income Royalties or copyright fees for literary or artistic work. 180. Where the time taken by the author of a literary or artistic work in the making thereof is more than twelve months, the a....

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....escribed : 1[Provided that nothing contained in this section shall apply in relation to the previous year relevant to the assessment year commencing on or after the 1st day of April, 2000.] Explanat....