Author's Income Tax Book Qualifies as Literary Work, Eligible for Royalty Deduction u/s 80QQB.

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....Deduction u/s 80QQB - royalty - assessee has authored book on income tax problems in question answer form. - His book is on a complex issue which really needs intellect and knowledge. - It is a literary work in term of section 80QQB - Deduction allowed - AT....