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Form 10CCD, Download Income Tax Form 10CCD in PDF Format

Form No. 10CCD for Certificate from Authors of Certain Books in Receipt of Royalty Income. Form No. 10CCD is relevant for individual who is an author and who claims deduction under section 80QQB .form must be signed and filled by person responsible for making payment not by assessee.

(1) The certificate, which is required to be furnished by the assessee under sub-section (3) of section 80QQB from a person responsible for making payment to the assessee, shall be in Form No. 10CCD.

(2) The certificate in Form No. 10CCD duly verified by the person responsible for making the payment to the assessee is required to be furnished along with the return of income.

Form No. 10CCD

[See rule 19AC]

Certificate under sub-section (3) of section 80QQB for Authors
of certain books

1.

Details of the book:

(i)

Title

(ii)

Language

(iii)

Whether Scientific/Literary/Artistic (Please indicate)

(iv)

Whether the book is in the nature of a brochure, commentary, guide, diary, journal, magazine, text-book for schools, tracts, etc. (Yes/No)

2.

Name and address of the author of the book:

3.

Books sold during the previous year ending on 31st day of March:

In India

outside India

(i)

No. of books published

(ii)

Value of books sold in Indian rupees

4.

Details of agreement with the author:

(a)

Whether any lump-sum payment made during the year in lieu of all rights in the book?

(i) Yes/No (Please indicate)

(ii) If yes, state the amount paid (in Indian rupees)

(iii) If no, the nature of payment (mark ΓΌ where applicable)

(a) assignment or grant of any of the interest of author in the copyright of the books

(b) Royalty or copyright fee

5.

Details of payment:

(i)

Payment received in Indian rupees

(ii)

Payment received in foreign currency (value in Indian rupees)

(iii)

Total Payment received

(iv)

If in foreign currency, details of payment in the following proforma :

Total amount payable during the year

Amount actually paid

Date of payment

Mode of payment

 

6.

Verification:

This is to verify that I/We,
S/o
is/are the publisher of the book titled
authored by Shri/Smt./Ms.
In the capacity of proprietor/partner/director of the publishing house named
having PAN No.
and have during the previous year, made the payment equivalent of Rs.
, as copyright fee/royalty or as payment in lieu of all rights in the said book to him/her.

Signature and name of the person responsible for making payment

Date :

Place :

Address

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