Mera Samvidhaan All of Income-tax Act, 1961

Chapter VIA · Deductions to Be Made in Computing Total Income

80KDeduction 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.]

Section 80K 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.