lump sum

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X