80JDeduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases.
[Omitted by the Finance (No. 2) Act, 1996, w.r.e.f.1-4-1989.]
Chapter VIA · Deductions to Be Made in Computing Total Income
Other provisions that mention Section 80J
Section 80J of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.