Printing and publication of books u/s 80QQ Income - Tax Act, 1961.

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..... Act under which any person carrying on a business in India of printing and publication of books, or only publication of books without the activity of printing, will be entitled to a deduction in the computation of his taxable income of an amount equal to 20% of the profits, from such business. The deduction under this section is not admissible to an assessee who carries on business of "printing" .....

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