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Section 80H: Deduction in case of new industrial undertakings employing dis­placed persons, etc

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

C.—Deductions in respect of certain incomes

Deduction in case of new industrial undertakings employing displaced persons, etc.

[Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. Originally, it was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.]

Where this provision sits

ActThe Income-tax Act, 1961
Section80H
Marginal noteDeduction in case of new industrial undertakings employing dis­placed persons, etc
JurisdictionCentral
StatusRepealed

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