Deduction in respect of professional income of authors of text books in Indian languages

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....ious year relevant to the assessment year 2[commencing on- (a) the 1st day of April, 1980, or to any one of the nine assessment years next following that assessment year; or (b) the 1st day of April, 1992, or to any one of the four assessment years next following that assessment year, includes] any income derived by him in the exercise of his profession on account of any lump sum conside....

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....hth Schedule to the Constitution or in any such other language as the Central Government may, by notification in the Official Gazette, specify in this behalf having regard to the need for promotion of publication of books of the nature referred to in clause (a) in that language and other relevant factors. Explanation.-For the purposes of this section,- (i) "author" includes a joint author; (i....