Substitution of new section for section 80K

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..... Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business. Where the gross total income of an assessee, being― (a) the owner of any share or shares in a company, or (b) a person who is chargeable to tax under this Act on the income by way of dividends on any share or shares in a company owned by any other person, .....

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