Submitted By: Shweta Verma
Certificate for claiming deduction under section 151(5) of the Income-tax Act, 2025 by authors of certain books in receipt of royalty income
Form 36 is the prescribed form for filing of certificate for claim of deduction under section 151(5) of the Income-tax Act’ 2025 (“ITA 2025”) by authors of scientific, literary or artistic books (including books with ISBN numbers and similar publications), who are in receipt of royalty income or copyright fees or any lump sum consideration etc. in respect of such books, during the relevant tax year
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