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s. 89

Authors

Provisions Governing Persons

Authors. — Where the time taken by an author of a literary or artistic work to complete the work exceeds twenty-four months, the author may elect to treat any lump sum amount received by the author in a tax year on account of royalties in respect of the work as having been received in that tax year and the preceding two tax years in equal proportions. Division III Income Splitting
Amendment history (1)
  • Section 88A omitted by Finance Act, 2014. The omitted section

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 156

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.