Saturday, 8 May 2021

Income Tax Section - 80-K, Income Tax Act, 1961-2020

  Income Tax

Section - 80-K, Income Tax Act, 1961-2020


Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business.

80K. [Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was inserted, in place of section 85 which was deleted, by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.]



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