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— official CBDT correspondence
Section 151 — Deduction in respect of royalty income, etc., of authors of certain books other than text-books: its source in the Income-tax Act, 1961
Section 151 (Deduction in respect of royalty income, etc., of authors of certain books other than text-books) of the Income-tax Act, 2025 corresponds to Section 80QQB (Deduction in respect of royalty income, etc., of authors of certain books other than text books) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 80QQB — Deduction in respect of royalty income, etc., of authors of certain books other than text books
read both texts · §80QQB (1961) vs §151 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 151 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 80QQB of the Income-tax Act, 1961.
What does Section 151 of the Income-tax Act, 2025 deal with?
Section 151 — "Deduction in respect of royalty income, etc., of authors of certain books other than text-books", under CHAPTER VIII - Deductions to be made in computing total income of the Income-tax Act, 2025.
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same chapter · chapter viii - deductions to be made in computing total income · income-tax act, 2025
- Section 146 — Deduction in respect of additional employee cost
- Section 147 — Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
- Section 148 — Deduction in respect of certain inter-corporate dividends
- Section 149 — Deduction in respect of income of co-operative societies
- Section 150 — Interpretation for the purposes of section 149
- Section 152 — Deduction in respect of royalty on patents
- Section 153 — Deduction for Interest on Deposits
- Section 154 — Deduction in case of a person with disability
frequently looked up · income-tax act, 2025
§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536