lump sum - Definition / Legal Terminology - Income Tax

lump sum Explanation .-For the purposes of section 80QQB of the Income tax Act 1961,- 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. Explanation.(b) -For the purposes of section 80RRB of the Income tax Act 1961. lump sum includes an advance payment on account of such royalties which is not returnable; Explanation.(d) -For the purposes of section 115BBF of the Income tax Act 1961,- lump sum includes an advance payment on account of such royalties which is not returnable;