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Culture Documents
36. Where the time taken by the author of a literary or artistic work in the making thereof exceeds
twelve months, the amount received or receivable by him during any income year in lump sum on
account of royalties or copyright fees in respect of that work shall, if he so claims, be deemed to
(a) the income year in which it is received and the immediately preceding income year if the time
taken in making such work exceeds twelve months but does not exceed twenty-four months; and
(b) the income year in which it is received and the two immediately preceding income years if the
time taken in making such work exceeds twenty-four months, and shall be allocated in equal
proportions to each such income year and the income of the assessee in respect of an income year
Explanation.- For the purposes of this section, the expression author includes a joint author and
the expression lump sum in regard to royalties or copyright fees includes an advance payment