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

Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business. 80K. 1 [****] ------------------------------------ Notes :- 1. 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 Omitted section 80K was originally inserted from 1-4-1968 by the Finance (No. 2) Act, 1967, and amended from the same date. Later it was substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1968 and amended by the Finance Act, 1975, w.e.f. 1-4-1975.