Section mapper · Deductions you claim
Section 80QQB of the Income-tax Act, 1961 is now
section 151 of the Income-tax Act, 2025
Royalty income of authors of books.
- Was
s.80QQB, Income-tax Act, 1961 (repealed)- Is now
s.151, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 151 keeps the deduction for a resident individual author on lump sum consideration for assigning copyright, or on royalty and copyright fees, for a literary, artistic or scientific book — text-books for schools still excluded.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.80RRB → s.152 — Royalty on a patent you own
- s.80A → s.122 — The ceiling on Chapter VI-A deductions — you cannot deduct more than you earned