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 ... Summary
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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TaxTMI 
TaxTMI 
