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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Break for Creative Writers: 100% Deduction or Rs. 3 Lakh on Literary, Artistic, and Scientific Book Royalties Under Clause 151</h1> Clause 151 of the Income Tax Bill, 2025 introduces a tax deduction for authors' royalty income from literary, artistic, and scientific books, excluding textbooks. The provision allows a deduction of the lesser of 100% of income or Rs. 3 lakh, with specific conditions on foreign income, certification, and preventing double deductions. This represents a policy shift from the previous Section 80QQA, broadening support for creative works beyond academic publications while implementing stricter compliance mechanisms.
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