33.  Assessment of royalties or copy-right fees for literary or artistic work:-

Where the time taken by the author of a literary or artistic work in the making thereof exceeds twenty-four months, the amount received by him during any income year in lump-sum on account of any royalties or copy-right fees in respect of that work, shall, if he so claims, be deemed to be the income of the income year in which it is received and the two immediately preceding income years and shall be allocated thereto in equal proportions and all the provisions of this Ordinance shall apply accordingly.