Section 80S: Deduction in respect of compensation for termination of managing agency, etc , in the case of assessees other than companies

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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 compensation for termination of managing agency, etc., in the case of assessees other than companies.

[Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was introduced in place of old section 112 by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.]

Where this provision sits

Act	The Income-tax Act, 1961
Section	80S
Marginal note	Deduction in respect of compensation for termination of managing agency, etc , in the case of assessees other than companies
Jurisdiction	Central
Status	Repealed

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