Section 80T: Deduction in respect of long-term capital gains 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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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 long-term capital gains in the case of assessees other than companies.

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in replacement of section 114.]

Where this provision sits

Act	The Income-tax Act, 1961
Section	80T
Marginal note	Deduction in respect of long-term capital gains in the case of assessees other than companies
Jurisdiction	Central
Status	Repealed
Judgments citing it	3

Judgments that turned on this provision

ITR/166/1984 of KHEDUT SAHAKARI KHAND UDYOG MANDALI LTD. Vs COMMISSIONER OF INCOME TAXHigh Court of Gujarat · 1998-07-20

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