Deduction u/s 80qqb
This query is : Resolved
03 November 2011
Dear Expertji,
My Assessee is a teacher in a college, she gets salary from college. She is also author of a book for which she receive royalty. She has filed her Return of Income for AY 2011-12 in ITR-2. While processing the Return of Income at CPC Bangalore, her claim for deduction under 80QQB rejected. Please guide how to claim said deduction.
My Assessee is a teacher in a college, she gets salary from college. She is also author of a book for which she receive royalty. She has filed her Return of Income for AY 2011-12 in ITR-2. While processing the Return of Income at CPC Bangalore, her claim for deduction under 80QQB rejected. Please guide how to claim said deduction.
04 November 2011
Firstly, deduction u/s 80QQb is not available in respect of each and every book. It is available in respect of a book which is a work of literary, artistic or scientific nature.
Secondly, to claim deduction u/s 80QQB, certificate in Form No. 10CCD has to be filed. This certificate has to be obtained from the person responsible for making the payment.
The certificate in Form No. 10CCD duly verified by the person responsible for making the payment to the assessee is required to be furnished along with the return of income
Secondly, to claim deduction u/s 80QQB, certificate in Form No. 10CCD has to be filed. This certificate has to be obtained from the person responsible for making the payment.
The certificate in Form No. 10CCD duly verified by the person responsible for making the payment to the assessee is required to be furnished along with the return of income
04 November 2011
Assessee complies all the conditions, but Return of Income was filed by online mode, so no attachments are required. Now how to rectify said Return.
20 July 2024
If the claim for deduction under section 80QQB for royalty income from a book has been rejected during the processing of the Income Tax Return (ITR) for AY 2011-12, here are the steps you can take to rectify the situation:
### Step-by-Step Guide to Rectify Deduction Claim under Section 80QQB:
1. **Review the Rejection Reason:**
- Check the intimation or communication received from CPC Bangalore (Centralized Processing Center) to understand why the deduction claim under section 80QQB was rejected. This will help you identify the specific issue that needs to be addressed.
2. **Verification of Conditions:**
- Ensure that the assessee meets all the conditions specified under section 80QQB:
- The assessee must be an author of a book.
- The income should be in the form of royalty received from the book.
- The book should be published and should not be for the purpose of textbooks.
- The deduction is allowed up to Rs. 3,00,000 or the amount of royalty income, whichever is less.
3. **Documentation:**
- Gather all supporting documents related to royalty income from the book, such as:
- Royalty statements or agreements with the publisher.
- Copies of the book and evidence of its publication.
- Any correspondence with the publisher or proof of royalty receipts.
4. **Rectification Procedure:**
- Since the Return of Income was filed online and no attachments were required at that time, you will need to initiate the rectification process online as well.
- Visit the Income Tax e-Filing portal (https://www.incometaxindiaefiling.gov.in/) and log in using the assessee's credentials.
5. **Rectification Request:**
- Navigate to the "Rectification" option under the e-Filing portal.
- Select "Rectification Request Type" as "Taxpayer is correcting data for Tax Credit mismatch only" if the only issue is related to deduction claim under section 80QQB.
- Provide details of the section under which deduction was claimed (i.e., section 80QQB) and enter the corrected information.
6. **Upload Supporting Documents:**
- Upload scanned copies of the supporting documents related to royalty income from the book. This includes documents that establish the eligibility for deduction under section 80QQB as per the Income Tax Act.
7. **Submit Rectification Request:**
- After filling in all the necessary details and attaching the required documents, submit the rectification request online.
- Upon submission, you will receive an acknowledgment or reference number for the rectification request.
8. **Follow-up:**
- Monitor the status of your rectification request through the e-Filing portal. The processing time for rectification requests varies, but you can check the status periodically to ensure it is processed.
### Important Points to Remember:
- Ensure that all details provided in the rectification request are accurate and supported by appropriate documents.
- Rectification requests can only be initiated online for claims related to deduction under section 80QQB.
- If further clarification or additional documents are required by the Income Tax Department, respond promptly to any communications received through the portal or by email.
By following these steps and providing necessary documents, you can rectify the rejection of deduction claim under section 80QQB in the assessee's Income Tax Return for AY 2011-12.
### Step-by-Step Guide to Rectify Deduction Claim under Section 80QQB:
1. **Review the Rejection Reason:**
- Check the intimation or communication received from CPC Bangalore (Centralized Processing Center) to understand why the deduction claim under section 80QQB was rejected. This will help you identify the specific issue that needs to be addressed.
2. **Verification of Conditions:**
- Ensure that the assessee meets all the conditions specified under section 80QQB:
- The assessee must be an author of a book.
- The income should be in the form of royalty received from the book.
- The book should be published and should not be for the purpose of textbooks.
- The deduction is allowed up to Rs. 3,00,000 or the amount of royalty income, whichever is less.
3. **Documentation:**
- Gather all supporting documents related to royalty income from the book, such as:
- Royalty statements or agreements with the publisher.
- Copies of the book and evidence of its publication.
- Any correspondence with the publisher or proof of royalty receipts.
4. **Rectification Procedure:**
- Since the Return of Income was filed online and no attachments were required at that time, you will need to initiate the rectification process online as well.
- Visit the Income Tax e-Filing portal (https://www.incometaxindiaefiling.gov.in/) and log in using the assessee's credentials.
5. **Rectification Request:**
- Navigate to the "Rectification" option under the e-Filing portal.
- Select "Rectification Request Type" as "Taxpayer is correcting data for Tax Credit mismatch only" if the only issue is related to deduction claim under section 80QQB.
- Provide details of the section under which deduction was claimed (i.e., section 80QQB) and enter the corrected information.
6. **Upload Supporting Documents:**
- Upload scanned copies of the supporting documents related to royalty income from the book. This includes documents that establish the eligibility for deduction under section 80QQB as per the Income Tax Act.
7. **Submit Rectification Request:**
- After filling in all the necessary details and attaching the required documents, submit the rectification request online.
- Upon submission, you will receive an acknowledgment or reference number for the rectification request.
8. **Follow-up:**
- Monitor the status of your rectification request through the e-Filing portal. The processing time for rectification requests varies, but you can check the status periodically to ensure it is processed.
### Important Points to Remember:
- Ensure that all details provided in the rectification request are accurate and supported by appropriate documents.
- Rectification requests can only be initiated online for claims related to deduction under section 80QQB.
- If further clarification or additional documents are required by the Income Tax Department, respond promptly to any communications received through the portal or by email.
By following these steps and providing necessary documents, you can rectify the rejection of deduction claim under section 80QQB in the assessee's Income Tax Return for AY 2011-12.
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