Adhoc percentage in cases of Indian authors/Writers.

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....e allowed as expense from receipts arising from royalties/writings, since the expenses incurred by them are so varied and complex that it is not possible to provide documentary evidence for every item of expenditure incurred. 2. After considering the representation in all its aspects it has been decided that in cases where the amount receivable from royalties/writings are less than Rs.25,000/- ....

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....xtent mentioned above will be allowable without calling for any evidence in support of the claim. However, if higher expenses are claimed, production of evidence is to be insisted upon before allowing the same. 3. The instructions contained in earlier para will also apply to a case where the amount receivable is more than Rs.25,000/- but the expenses claimed do not exceed Rs.5000-/ provided the....