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Section A (1 Mark)Deduction under section 80QQB is allowed to an author of a book...

Section A (1 Mark)

Deduction under section 80QQB is allowed to an author of a book of literary or artistic or scientific nature who is resident in India to the extent of:

A.

100% of royalty income or Rs. 5,00,000 whichever is less

B.

100% of royalty income or Rs. 3,00,000 whichever is less

C.

50% of royalty income or Rs. 5,00,000 whichever is less

D.

50% of royalty income or Rs. 3,00,000 whichever is less

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