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1961Section 80NOmitted

80N. Deduction in respect of dividends received from certain foreign companies.

In the 2025 Act0 matches

No counterpart in the correspondence.

[Omitted by the Finance Act, 1985, w.e.f. 1-4-1986. This topic was originally dealt with by section 85B which was inserted by the Finance Act, 1966, w.e.f. 1-4-1966. Omitted section 80N was inserted in place of section 85B 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 ↗ ·