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Deduction in respect of royalty income, etc., of authors of certain books

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Full Text of the Document

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....d to in sub-section (3), if such income is included in his 'gross total income from ordinary sources'. (2) The deduction under sub-section (1) shall be allowed to a person, if he-     (a) is a resident individual; and     (b) is an author of,-        (i) any book which is a work of literary, artistic or scientific nature; or ....

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