Section 80QQA of ITA, 1961 : Section 80Qqa: Deduction In Respect Of Professional Income Of Authors Of Text Books In Indian Languages
ITA, 1961
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Explanation using Example
Let's consider a hypothetical scenario where Mr. Sharma, a resident Indian author, has written a comprehensive dictionary in Hindi, which is one of the languages specified in the Eighth Schedule to the Constitution. In the assessment year 2023-2024, Mr. Sharma's gross total income includes ₹4,00,000 that he earned as a lump sum payment for gra...
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