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Section 80K: Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel busi­ness

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

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

[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.]

Where this provision sits

ActThe Income-tax Act, 1961
Section80K
Marginal noteDeduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel busi­ness
JurisdictionCentral
StatusRepealed
Judgments citing it2

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