80qqb
This query is : Resolved
08 November 2013
If a person writes a reference book for professional courses lik CA CS etc. will he get deduction under section 80QQB?
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.
"(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.
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