Section 9(1)(i) in Income Tax Rules, 1962

[Cites 0, Cited by 4] [Section 9(1)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(1)(i) in Income Tax Rules, 1962

(i)where the time taken by the author of the literary or artistic work in the making thereof is more than twelve but less than twenty-four months, one-half of the amount referred to in the said section shall be included in the total income of the previous year in which the whole amount is received or receivable, and the other half in the total income of the next succeeding previous year; and

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Union of India - Subsection

Section 9(1)(i) in Income Tax Rules, 1962