Section 80J - Omitted - Income-tax Act, 1961

Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases. 80J. 1 [****] --------------------------------- Notes :- 1. Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1989 Prior to its omission, section 80J was inserted in place of section 84 (which was omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968), and later amended by the Finance Act, 1969, w.e.f. 1-4-1969, Finance Act, 1972, w.e.f. 1-4-1973, Finance Act, 1973, w.e.f. 1-4-1974, Direct Taxes (Amendment) Act, 1974, w.e.f. 1-4-1974, Finance Act, 1975, w.e.f. 1-4-1975/1-4-1976, Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, Finance (No. 2) Act, 1977, w.e.f. 1-4-1978, Finance Act, 1979, w.e.f. 1-4-1979, Finance (No. 2) Act, 1980, w.r.e.f. 1-4-1972, Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and Finance Act, 1988, w.e.f. 1-4-1988.