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1961Section 80TOmitted

80T. Deduction in respect of long-term capital gains in the case of assessees other than companies.

In the 2025 Act0 matches

No counterpart in the correspondence.

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in replacement of section 114.]

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