Can Author Claim Deduction for Royalty on Text Book ?

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Income Tax Act provides deductions exclusively to authors who earns royalty on books . These deductions are provided under section 80QQA and 80QQB of the I.T.Act . While the provision u/s 80QQA is for deduction of 25 % on income for writing of text books for college or university , the deduction u/s 80QQB is…