Deduction in respect of royalty income, etc., of authors of certain books

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n sub-section (3), if such income is included in his 'gross total income from ordinary sources'. (2) The deduction under sub-section (1) shall be allowed to a person, if he- (a) is a resident individual; and (b) is an author of,- (i) any book which is a work of literary, artistic or scientific nature; or (ii) any other book certified as text-book by a prescribed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X