Section 80KCentral Act
Section 80K: Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business
Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business.
- [Omitted by the Finance Act, 1986 (23 of 1986), section 19 (w.e.f. 1-4-1987).]Previous
Sec 80JJAA — [ Deduction in respect of employment of new employees. [Substituted by Act 28 of 2016, section 45, for section 80JJAA (w.e.f. 1-4-2017).]
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Sec 80L — Deductions in respect of interest on certain securities, dividends, etc
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