Section A (1 Mark)

Section A (1 Mark)

Deduction under section 80QQB is allowed in respect of royalty income to:
A . an individual who is an author of a book
B . an individual who is resident in India and who is an author of a book
C . an individual who is resident in India who is either an author of a book or a joint author of the book
D . None of the Above

Answer: C

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