Section 80 QQA of Income Tax Act "Deduction in respect of professional income of authors of text books in Indian languages"
80QQA. (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 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.