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

Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies. 80S. 1 [****] ---------------------------- Notes :- 1. Omitted by the Finance Act, 1986, w.e.f. 1-4-1987 . Original section was introduced in place of old section 112 by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 . Omitted section 80S was earlier amended by the Finance Act, 1973, w.r.e.f. 1-4-1972.