Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India.
[Omitted by the Finance Act, 1983, w.e.f. 1-4-1984. Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]
Section 80MM: Deduction in the case of an Indian company in respect of royalties, etc , received from any concern in India
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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026
Where this provision sits
| Act | The Income-tax Act, 1961 |
|---|---|
| Section | 80MM |
| Marginal note | Deduction in the case of an Indian company in respect of royalties, etc , received from any concern in India |
| Jurisdiction | Central |
| Status | Repealed |
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