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        Case ID :
        Income Tax

        Can a Non-Resident claim deduction u/s 80QQB for royalty income ?

        22 May, 2018

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        Manual - Deduction u/s 80QQB - Deduction in respect of royalty income of authors

        No, Deduction in respect of royalty income can only be claimed by individual who is either resident and ordinary resident or resident but not ordinarily resident.

         

        Deduction for authors' royalty income available only to resident authors under income tax rules; non-residents are ineligible. The deduction for authors' royalty income under section 80QQB is limited to individual taxpayers who are resident-either resident and ordinarily resident or resident but not ordinarily resident-and excludes non-resident authors, so non-residents cannot claim the royalty deduction.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Deduction for authors' royalty income available only to resident authors under income tax rules; non-residents are ineligible.

                              The deduction for authors' royalty income under section 80QQB is limited to individual taxpayers who are resident-either resident and ordinarily resident or resident but not ordinarily resident-and excludes non-resident authors, so non-residents cannot claim the royalty deduction.


                              Note: It is a system-generated summary and is for quick reference only.
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