Query on section 80qqb

Dear friends

                 I came across this section 80QQB  few times but never got a crystal clear advice on this, I hope you can make me understand this subject section better and answer to my below queries.

1. Income from Royalty comes Under “Income from other sources” or “Income from Business & Profession”
2. Will your answer be same if the Author is

1. only deriving income from Royalty, or
2. he is in an salaried professional and also has royalty income, so he earns salary as well as royalty income

1. I saw in few articles that 80 QQB is one time deduction, is it right? Or this deduction can be taken year on year.
2. In case if it is considered as income under the head “ Business & profession” will the author get deduction U/S 80QQB as well as deduction for expenses like, printing, stationery, electricity expenses, driver salary, petrol expenses etc., in other words all expenses which we debit to P&L account in case of business and profession.

Best regards

CA Lokesh Bahl