Income Tax Form 36: Certificate for Authors Receiving Royalty (Section 151(5))

Form 36 is a mandatory certificate under section 151(5) of the Income-tax Act, 2025, required for authors claiming deduction on royalty income, copyright fees, or similar consideration from scientific, literary, or artistic books. It must be filed electronically before the due date of return filing and includes detailed disclosures of the book, royalty received, foreign remittances, and deduction claimed. The form requires self-declaration by the author and certification by the publisher, ensuring independent verification of income details. Mandatory PAN details, structured reporting, and inclusion of ISBN enhance transparency and traceability. Once filed, the form cannot be revised, making accuracy critical. Failure to furnish Form 36 or incorrect filing may result in denial of deduction. The form strengthens compliance by standardizing reporting, enabling system-based validation, and ensuring that deductions are granted only when statutory conditions, including receipt and repatriation of income, are properly satisfied.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income-tax Form No. 36: Certificate under section 151(5) of Income Tax Act, 2025 for authors of certain books in receipt of royalty income

Certificate for claiming deduction under section 151(5) of the Income-tax Act, 2025 by authors of certain books in receipt of royalty income

Q1. What is Form 36 ?

Ans: Form 36 is the prescribed form for filing of certificate for claim of deduction under section 151(5) of the Income-tax Act’ 2025 (“ITA 2025′) by authors of scientific, literary or artistic books (including books with ISBN numbers and similar publications), who are in receipt of royalty income or copyright fees or any lump sum consideration etc. in respect of such books, during the relevant tax year.

Q2. Who should file Form 36?

Ans: Any author, who is in receipt of income of the following nature, in connection with the publication of scientific, literary or artistic book, and who intends to claim deduction under section 151(5) of the Income Tax Act, 2025, should file the certificate in Form 36, –

> Royalty,

> Copyright fees,

> Lump-sum consideration for assignment or transfer of copyright, or

> Any similar income.

Q3. Who is required to verify the Form 36?

Ans. The author, who is in receipt of royalty income etc., during the relevant tax year, is required to make a self-declaration in Part B of the Form 36, to the effect that the deduction claimed is respect of the royalty income is in accordance with section 151 of the Act. Further, the publisher of the book, or the person responsible for making payment to such author, is also required to certify the details of the books published, and payments made to the author, independently in Part B of the Form 36.

Q4. Where and how the Form 36 is required to be filed?

Ans: The Form 36 shall be filed electronically on the e-filing portal of Income-tax Department. The form shall be furnished electronically either under digital signature or through electronic verification code, duly verified by the author. The details of the books published, and payments made to the author (as mentioned by the author in Rows 3 to 7 of Part B), are further required to be certified by the publishing house.

Q5. What is the time limit for filing Form 36?

Ans: The certificate in Form 36 for claim of deduction under section 151(5) of the ITA’ 2025 is required to be filed electronically on or before such “due date” for filing return of income prescribed under section 263(1)(c) of the ITA’ 2025, as may apply for the author claiming the deduction. This time limit is specified in the statute itself.

Q6. What documents are required to file Form 36?

Ans: The following documents may be required while filing Form 36, –

> Agreement between the Author and the Publisher,

> Royalty/fee statements,

> Bank advisories,

> Foreign Inward Remittance Certificate/ bank entry,

> Approval of competent authority for extension of period, if any, in case of foreign inward remittances

> ISBN copy/ publication record

Q7. Is Form 36 mandatory?

Ans: Filing of a valid Form 36 within the specified time limit, is a mandatory condition for making an admissible claim of deduction under section 151(5), by an author of books of certain nature in respect of royalty income etc. received during the relevant tax year.

Q8. Can I edit Form 36 after submission?

Ans: No. Once Form 36 is validly submitted, after self-declaration by the author and certification by the publishing house, and acknowledgment is generated, it cannot be edited. Please ensure that all details are correct before final submission.

Q9. Do I need to attach any document with the Form 36?

Ans: It is not mandatory to attach any document with the Form 36.

Q10. While filling Part A and Part B, can I leave any field blank?

Ans:

> PAN of the Author is mandatory. Name and complete address thereof shall be pre-filled, which can be updated by the user.

> PAN of the Publishing House can be left blank only if it is a foreign entity having no PAN.

> ISBN of the book published may be provided, if available.

> Amounts in Columns 5 to 8 of Part B may be mentioned, if applicable.

> Amount of deduction claimed in Column 9 is a mandatory field.

Q11. What if the author does not have a PAN?

Ans: Form 36 cannot be submitted without a valid PAN of the Author.

Q12. Can Form 36 be filed offline?

Ans: No. Form 36 can only be submitted online through the Income Tax e-Filing portal.

Q13. Why is Form 36 important?

Ans: Filing of a valid certificate in Form 36 within the specified time limit is a mandatory compliance for claiming deduction in respect of royalty income etc. from books of certain nature, under section 151(5) of the ITA’ 2025. However, the claim of deduction is further subject to fulfillment of various other eligibility conditions, as prescribed in the statute.

Q14. Can I mention the amounts of foreign inward remittances in the foreign currency?

Ans. No. The amounts of royalty received in foreign currency is required to be stated in Indian rupees, in the rows (7) and (8).

Guidance Note on Income-tax Form No. 36: Certificate under section 151(5) of Income Tax Act, 2025 for authors of certain books in receipt of royalty income

Form 36 — Certificate for deduction under section 151(5) of the Act for author in receipt of royalty income, etc.

Purpose:

Form 36 is prescribed under Rule 70 of the Income-tax Rules and is required to be furnished for claiming deduction under section 151(5) of the Income Tax Act, 2025 in respect of royalty income or consideration received by an author for the publication of a book.

This deduction is available for income derived from authorship of scientific, literary or artistic books, including books with ISBN numbers and similar publications, subject to the conditions specified under the Act.

The form is required to capture complete details of the author, title and nature of the book, royalty/ consideration amount received, foreign source receipts and eligibility conditions for deduction.

Who Should File:

Any author who is in receipt of income by way of:

• Royalty,
• Copyright fees,
• Lump-sum consideration for assignment or transfer of rights, or
• Any similar income in connection with the publication of a book, and who wishes to claim deduction under section 151(5) of the Income Tax Act, 2025.

The publisher / person responsible for making payment is also required to verify Part B of this Form.

When and How to File:

• Form 36 shall be furnished electronically on the income-tax e-filing portal.
• It shall be filed electronically with digital signature or through electronic verification code (EVC).
• Part A and B is to be completed and verified by the Author.
  
• Certificate by the publishing house / person responsible for making payment to the assessee, certifying details of book and royalty paid.

Structure of Form 36:

The form consists of the following parts:

Part A — Basic details

• Name, Address and PAN
• Tax Year in which deduction is being claimed

Part B — Computation of Deduction under Section 151(5) of Income tax Act, 2025 The relevant Columns are as under:

• Column 3 : Details of the Book — Title, Language, Type, ISBN
• Column 4 : Details of the person paying Royalty — Name, Address, PAN
• Column 5 — Details of books sold in India and outside
• Column 6 — Amount receivable, whether lumpsum or otherwise (in Rs.)
• Column 7 — Details of amount received in INR and foreign currency with date and mode
• Column 8 — Details of amount brought into India in convertible foreign exchange
• Column 9 — Amount of deduction claimed

Declaration – Declaration by the taxpayer affirming correctness and completeness of information

Certification — Certification by the Publisher as to correctness of relevant information given by the author.

Documents Required to File Form 36:

Agreement between author and the Publisher, Royalty/fee statements, bank advisories, FIRC / bank entry, Approval of competent authority for extension of period in case of foreign remittances, ISBN copy / publication record

Outcome of Processing Form 36

• Deduction under section 151(5) is allowed subject to fulfilment of conditions.

Key Updates in Form:

• The new Form 36 has been restructured into two separate parts — Part A with uniform basic details of the taxpayer and Part B about details of book, royalty payments received and computation of deduction.
• The form contains Self declaration by the taxpayer (Author), and a Certification by the Publishing House, wherein the details of the Book and the amount of Royalty paid etc. are required to be certified.
• The Form has been completely redrafted in simplified language to enhance clarity.
• PAN of the author and publisher is now specifically captured for accurate identification.
• ISBN of the book has been introduced as a new field, enabling unique identification of the published work.
• Dropdown selections have been provided for the nature of work (Scientific / Literary / Artistic), removing ambiguity and standardizing data.
• Separate fields introduced to capture foreign source royalty income, timelines of repatriation, and related confirmations, which are essential for determining eligibility.
• The Form now allows for clear capture of details relating to repatriation of foreign income, as required under the statute.
• The data fields have been standardized and reorganized to align with system-driven validations and avoid redundant reporting.

Improved Applicant Experience

• The Form has been made significantly shorter, cleaner, and easier to complete, reducing compliance burden for authors.
• The taxpayer fills in all the necessary details in Part A and Part B for claiming deduction. Out of these, only the details related to the book and royalty paid need to be certified by the publication house, resulting in ease for both the taxpayer and publication house.
• The redesigned structure is not only user-friendly but also facilitates faster processing, clearer understanding of eligibility requirements.
• With mandatory e-filing, applicants are no longer dependent on manual certification or physical submission.
• Standardized fields, dropdowns, and structured payment inputs minimize errors and reduce the need for clarifications or corrections.

Challenges in Earlier Form

• Key identification details such as PAN of the author and ISBN of the book were not being captured.
• All information entered by the author required full reconfirmation by the publisher, causing unnecessary delays.
• There was no provision to capture repatriation status of foreign source royalty income, although it directly affects deduction eligibility.
• Unstructured and ambiguous fields caused difficulty in uniform interpretation and data analysis.

Solutions Built into the Proposed Form

• The form allows authors and publishers to independently verify the information relevant to them.
• New fields introduced for PAN, ISBN, and foreign source remittance details.
• Dropdown—based selection ensures standard classification of literary work.
• Rationalized and merged fields remove duplication and bring clarity.
• E-filing workflow removes dependency on paper-based communication and speeds up processing.