- Shweta Verma
March 23, 2026
Certificate for claiming deduction under section 151(5)
-
1 Views
0 Comments
- Share
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.
https://www.incometaxindia.gov.in/documents/d/guest/form-36-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile


Be the first to leave a comment for this Article