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1961Section 80KOmitted

80K. Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business.

In the 2025 Act0 matches

No counterpart in the correspondence.

[Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was inserted, in place of section 85 which was deleted, 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 ↗ ·