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[Cites 0, Cited by 0] [Section 80QQB(5)] [Section 80QQB] [Entire Act]

Union of India - Subsection

Section 80QQB(5)(d) in The Income Tax Act, 1961

(d)"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.]