Nationality of author where the making of unpublished work is extended over considerable period

Where, in the case of an unpublished work, the making of the work is extended over a considerable
period, the author of the work shall, for the purposes of this Act, be deemed to be a citizen of, or domiciled in,
that country of which he was a citizen or wherein he was domiciled during any substantial part of that period.

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CA Bhuvnesh Goyal Partner
CA Bhuvnesh Goyal is a Chartered Accountant with expertise in taxation, finance, and business compliance. He shares practical insights to help readers navigate complex financial matters with ease.