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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.
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