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Can a Non-Resident claim deduction u/s 80QQB for royalty income ?

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Manual - Deduction u/s 80QQB - Deduction in respect of royalty income of authors

No, Deduction in respect of royalty income can only be claimed by individual who is either resident and ordinary resident or resident but not ordinarily resident.

 

 

Dated: 22-5-2018



 

 

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