Section 80QQB → Section 150
Deduction in respect of royalty income, etc., of authors of certain books
Quick Answer
Section 80QQB of the Income Tax Act, 1961 (Deduction in respect of royalty income, etc., of authors of certain books) corresponds to Section 150 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 80QQB
The starting point is Section 80QQB of the Income Tax Act, 1961 — deduction in respect of royalty income, etc., of authors of certain books. Allows deduction up to Rs. 3 Lakhs for royalty income received by an author of a book (literary, artistic, or scientific nature).
From 1st April 2026, the same subject sits at Section 150 of the Income-tax Act, 2025 — retained and renumbered as Section 150 of the Income-tax Act, 2025. Retained. Covers digital royalties and e-book publishing securely.
For Section 80QQB, the practical impact is rated Medium. Protects independent authors and academic writers.
Sec 80QQB
Provision Summary
Allows deduction up to Rs. 3 Lakhs for royalty income received by an author of a book (literary, artistic, or scientific nature).
Sec 150
Provision Summary
Retained. Covers digital royalties and e-book publishing securely.
Key Changes & Highlights
- Tracking of international publishing royalties strictly mapped via Form 10CCD and banking remittance data.
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Frequently Asked Questions
What is Section 80QQB of the Income Tax Act, 1961 about?
Section 80QQB of the Income Tax Act, 1961 covers deduction in respect of royalty income, etc., of authors of certain books. Allows deduction up to Rs. 3 Lakhs for royalty income received by an author of a book (literary, artistic, or scientific nature).
Which section replaces Section 80QQB in the Income-tax Act, 2025?
Section 80QQB of the Income Tax Act, 1961 maps to Section 150 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Covers digital royalties and e-book publishing securely.
What is the impact of the change to Section 80QQB under the new tax code?
The transition impact for Section 80QQB is rated Medium. Protects independent authors and academic writers.
What should I watch out for when Section 80QQB moves to the 2025 code?
Tracking of international publishing royalties strictly mapped via Form 10CCD and banking remittance data. These points are specific to Section 80QQB (Deduction in respect of royalty income, etc., of authors of certain books).
Disclaimer: This mapping of Section 80QQB (Deduction in respect of royalty income, etc., of authors of certain books) to Section 150 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80QQB is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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