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1961Section 80HOmitted

80H. Deduction in case of new industrial undertakings employing displaced persons, etc.

In the 2025 Act0 matches

No counterpart in the correspondence.

[Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. Originally, it was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.]

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·