09 November 2013
i don't think so. Explanation (b) excludes, in my understanding reference books from the ambit of section 80QQB. Please refer:
"(b) "books" shall not include brochures, commentaries, diaries, guides, journals, magazines, newspapers, pamphlets, text-books for schools, tracts and other publications of similar nature, by whatever name called;"
I believe you will get covered under the word guides. Anyways the explanation is inclusive one. So it should take care of the words not expressly mentioned therein.
CAclubindia
