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

Deduction in respect of profits and gains from business of poultry farming. 80JJ. 1 [****] -------------------------------- Notes :- 1. Omitted by the Finance Act, 1997, w.e.f. 1-4-1998 Prior to its omission, section 80JJ, as inserted by the Finance Act, 1989, w.e.f.1-4-1990, read as under : 80JJ. Deduction in respect of profits and gains from business of poultry farming.- Where the gross total income of an assessee includes any profits and gains derived from business of poultry farming, there shall be allowed, in computing the total income of the assessee, a deduction from such profits and gains of an amount equal to thirty-three and one-third per cent thereof. Earlier section 80JJ was inserted by the Finance Act, 1975, w.e.f. 1-4-1976, amended by the Finance (No. 2) Act, 1980, w.e.f. 1-4-1981 and the Finance Act, 1983, w.e.f. 1-4-1984 and later on omitted by the Finance Act, 1985, w.e.f. 1-4-1986.