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

Deduction in respect of dividends received from certain foreign companies. 80N. 1 [****] ---------------------------------- Notes :- 1. Omitted by the Finance Act, 1985, w.e.f. 1-4-1986 . This topic was originally dealt with by section 85B which was inserted by the Finance Act, 1966, w.e.f. 1-4-1966 . Omitted section 80N was inserted in place of section 85B which was deleted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 Omitted section was amended by the Finance Act, 1968, w.e.f. 1-4-1969, the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972, the Finance Act, 1974, w.r.e.f. 1-4-1969/w.e.f. 1-4-1975 and the Finance Act, 1984, w.e.f. 1-4-1985.