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1961Section 80MMOmitted

80MM. Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India.

In the 2025 Act0 matches

No counterpart in the correspondence.

[Omitted by the Finance Act, 1983, w.e.f. 1-4-1984. Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

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