Mera Samvidhaan All of Income-tax Act, 1961

Chapter VIA · Deductions to Be Made in Computing Total Income

80MMDeduction 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 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.