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1961Section 80SOmitted

80S. Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies.

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 introduced in place of old section 112 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 ↗ ·