Allocation of income from royalties, etc, for literary works, etc

36. 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 work shall, if he so claims, be deemed to

be the income of-

(a) the income year in which it is received and the immediately preceding income year if the time

taken in making such work exceeds twelve months but does not exceed twenty-four months; and

(b) the income year in which it is received and the two immediately preceding income years if the

time taken in making such work exceeds twenty-four months, and shall be allocated in equal

proportions to each such income year and the income of the assessee in respect of an income year

shall be computed accordingly.

Explanation.- For the purposes of this section, the expression author includes a joint author and

the expression 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.