TaxationaryHomeReview

1961Section 80QQOmitted

80QQ. Deduction in respect of profits and gains from the business of publication of books.

In the 2025 Act0 matches

No counterpart in the correspondence.

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.]

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