From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·
1961 Income-tax Act, 1961
Section 80HHADeduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas.Read on its page ›