(2)No deduction under sub-section (1) shall be allowed unless-(a)the book is either in the nature of a dictionary, thesaurus or encyclopedia or is one that has been prescribed or recommended as a text book, or included in the curriculum, by any University, for a degree or post-graduate course of that University; and(b)the book is written in any language specified in the Eighth Schedule to the Constitution or in any such other language as the Central Government may, by notification in the Official Gazette, specify in this behalf having regard to the need for promotion of publication of books of the nature referred to in clause (a) in that language and other relevant factors.Explanation. - For the purposes of this section,-(i)"author" includes a joint author;(ii)"lump sum", in regard to royalties or copyright fees, includes an advance payment on account of such royalties or copyright fees which is not returnable;(iii)"University" shall have the same meaning as in the Explanation to clause (ix) of section 47. ]
