Income Tax Act, 2025
Section 2: Ins. by Act 13 of 2018, s. 30 (w.e.f. 12019).
2. Ins. by Act 13 of 2018, s. 30 (w.e.f. 12019).
3. Ins. by Act 49 of 1991, s. 35 (w.e.f. 11992). Earlier section 80Q omitted by Act 16 of 1972, s. 21 (w.e.f. 11973).
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80QQ. [Deduction in respect of profits and gains from the business of publication of
books].—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1987), s. 26 (w.e.f. 11989).
Original section was inserted by the Taxation Laws (Amendment) Act, 1970 (42 of 1970),
s. 21 (w.e.f. 11971).
1[80QQA. Deduction in respect of professional income of authors of text books in Indian
languages.—(1) Where, in the case of an individual resident in India, being an author, the gross total
income of the previous year relevant to the assessment year 2[commencing on—
(a) the 1st day of April, 1980, or to any one of the nine assessment years next following that
assessment year; or
(b) the 1st day of April, 1992, or to any one of the four assessment years next following that
assessment year,]
includes any income derived by him in the exercise of his profession on account of any lump sum
consideration for the assignment or grant of any of his interests in the copyright of any book, or of
royalties or copyright fees (whether receivable in lump sum or otherwise) in respect of such book, there
shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total
income of the assessee, a deduction from such income of an amount equal to twenty-five per cent.
thereof.
(2) No deduction under sub-section (1) shall be allowed unless—
(a) the book is either in the nature of a dictionary, thesaurus or encyclopaedia or is one that has
been prescribed or recommended as a text book, or included in the curriculum, by any University, for
a degree or post-graduate course of that University; and
(b) the book is written in any language specified in the Eighth Schedule to the Constitution or in
any such other language as the Central Government may, by notification in the Official Gazette,
specify in this behalf having regard to the need for promotion of publication of books of the nature
referred to in clause (a) in that language and other relevant factors.
Explanation.—For the purposes of this section,—
(i) “author” includes a joint author;
(ii) “lump sum”, in regard to royalties or copyright fees, includes an advance payment on account
of such royalties or copyright fees which is not returnable;
(iii) “University” shall have the same meaning as in the Explanation to clause (ix) of section 47.]
3[80QQB. Deduction in respect of royalty income, etc., of authors of certain books other than
text-books.—(1) Where, in the case of an individual resident in India, being an author, the gross total
income includes any income, derived by him in the exercise of his profession, on account of any lump
sum consideration for the assignment or grant of any of his interests in the copyright of any book being a
work of literary, artistic or scientific nature, or of royalty or copyright fees (whether receivable in lump
sum or otherwise) in respect of such book, there shall, in accordance with and subject to the provisions of
this section, be allowed, in computing the total income of the assessee, a deduction from such income,
computed in the manner specified in sub-section (2).
(2) The deduction under this section shall be equal to the whole of such income referred to in subsection (1), or an amount of three lakh rupees, whichever is less:
Provided that where the income by way of such royalty or the copyright fee, is not a lump sum
consideration in lieu of all rights of the assessee in the book, so much of the income, before allowing
expenses attributable to such income, as is in excess of fifteen per cent. of the value of such books sold
during the previous year shall be ignored:
Act, 1987 (4 of 1987), s. 26 (w.e.f. 11989).
Original section was inserted by the Taxation Laws
Act, 1970 (42 of 1970),
s. 21 (w.e.f. 11971).
1[80QQA. Deduction in respect of professional income of authors of text books in Indian
languages.—
Where, in the case of an individual resident in India, being an author, the gross total
income of the previous year relevant to the assessment year 2[commencing on—
the 1st day of April, 1980, or to any one of the nine assessment years next following that
assessment year; or
the 1st day of April, 1992, or to any one of the four assessment years next following that
assessment year,]
includes any income derived by him in the exercise of his profession on account of any lump sum
consideration for the assignment or grant of any of his interests in the copyright of any book, or of
royalties or copyright fees (whether receivable in lump sum or otherwise) in respect of such book, there
shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total
income of the assessee, a deduction from such income of an amount equal to twenty-five per cent.
thereof.
No deduction under sub-section
shall be allowed unless—
the book is either in the nature of a dictionary, thesaurus or encyclopaedia or is one that has
been prescribed or recommended as a text book, or included in the curriculum, by any University, for
a degree or post-graduate course of that University; and
the book is written in any language specified in the Eighth Schedule to the Constitution or in
any such other language as the Central Government may, by notification in the Official Gazette,
specify in this behalf having regard to the need for promotion of publication of books of the nature
referred to in clause
in that language and other relevant factors.
Explanation.—For the purposes of this section,—
“author” includes a joint author;
“lump sum”, in regard to royalties or copyright fees, includes an advance payment on account
of such royalties or copyright fees which is not returnable;
“University” shall have the same meaning as in the Explanation to clause
of section 47.]
3[80QQB. Deduction in respect of royalty income, etc., of authors of certain books other than
text-books.—
Where, in the case of an individual resident in India, being an author, the gross total
income includes any income, derived by him in the exercise of his profession, on account of any lump
sum consideration for the assignment or grant of any of his interests in the copyright of any book being a
work of literary, artistic or scientific nature, or of royalty or copyright fees (whether receivable in lump
sum or otherwise) in respect of such book, there shall, in accordance with and subject to the provisions of
this section, be allowed, in computing the total income of the assessee, a deduction from such income,
computed in the manner specified in sub-section
The deduction under this section shall be equal to the whole of such income referred to in subsection