Laws / Income Tax Law / 36
36 - Allocation of income from royalties, literary works, etc.
36. Allocation of income from royalties, literary works, etc.- Where the time taken by the author of a literary or artistic work in the making thereof exceeds twelve months, the amount received or receivable by him during any income year in lump sum on account of royalties or copyright fees in respect of that wor...
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বণ্টননামা দলিল রেজিস্ট্রেশনকালে আয়কর অধ্যাদেশ, ১৯৮৪ এর ৫৩ এইচ ধারায় উৎসে আদায়
Circular • No. 36 • 2015