Certificate under section 151(5) of the Act for authors of certain books in receipt of royalty income

Part –A

Basic Information

1.

Details of the Author

(i)

Name

(refer Note 1)

(ii)

Address

(refer Note 2)

(iii)

Permanent Account Number

2.

Tax Year

YYYY-YY

Part - B

3.

(A) Details of the book:

(i)

Title of the Book

(ii)

Language

(iii)

Type

(select one)

i. Scientific

ii. Literary

iii. Artistic

(iv)

Whether the book is in the nature of a brochure, commentary, guide, diary, journal, magazine, text- book for schools, tracts

(select one)

i. Yes

ii. No

(v)

International Standard Book Number

(B) Repeat as required

4.

Details of the person paying royalty

(i)

Name

(refer Note 1)

(i)

Address

(refer Note 2)

(iii)

PAN, as applicable

5.

Details of books sold during the tax year ending on 31st March

Number

Value

(i)

In India

(i)

Outside India

6.

Amount receivable (In ₹)

Lump sum

Not being in lumpsum

7.

Payment received

(i)

In Indian rupees

(ii)

In foreign currency (value in ₹)

Sl.No

Amount

actually paid

Date of

payment

Mode of

payment

(iii)

Total Payment received [row 5 (i)+(ii)]

8.

Amount brought into India in convertible foreign exchange:

(i)

within a period of six months from the end of the tax year

(ii)

within such further period as allowed by the Competent authority

Name of the Competent

authority

Further period allowed till

(dd/mm/yyyy)

Amount

9.

Amount of Deduction claimed

Declaration

I (name), holding Permanent Account Number do hereby affirm that the information above is true to the best of my knowledge and belief and the deduction claimed is respect of the aforementioned royalty is in accordance with section 151 of the Act.

Date: Signature of the assessee:

Name:

Place:

Certificate

This is to certify that the details of the royalty paid to the author as mentioned in row 3 to 7 above are true to the best of my knowledge and belief.

Signature of the Publisher Date:

Place:

Name:

Designation:

Address: Permanent Account Number of the Publishing House: