Deduction in respect of royalty income of authors under Chapter VI is allowed under Section:
Section 80QQB of the Income Tax Act, 1961 provides a deduction to authors of certain specified works, which includes books (other than text-books for schools and colleges), to whom royalty income is payable. The deduction is allowed for the amount received or receivable as royalty income on such works. The deduction is limited to a maximum of Rs. 3,00,000 for authors of books in any financial year.
What is the main advantage of using NoSQL databases for big data storage over traditional relational databases?
In C, which keyword is used to access memory-mapped registers for DMA configuration?
What is the purpose of the "GROUP BY" clause in an SQL query?
Which algorithm is used to search for a specific element in a sorted array by repeatedly dividing the search interval in half?
What is the primary purpose of RAID in a DBMS?
Out of star schema and snowflake schema, whose dimension table is normalized?
The attributes that do not exist in the physical database
When does the "commit" operation in a transaction take place?
Which type of memory can be both read from and written to by the processor?
What is the primary purpose of a firewall in network security?
