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Section A (1 Mark)Deduction under section 80QQB is allowed in respect of royalty income to:

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Section A (1 Mark)

Deduction under section 80QQB is allowed in respect of royalty income to:

A.

an individual who is an author of a book

B.

an individual who is resident in India and who is an author of a book

C.

an individual who is resident in India who is either an author of a book or a joint author of the book

D.

None of the Above

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