Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 80HH] [Entire Act] Union of India - Subsection Section 80HH(10) in The Income Tax Act, 1961 (10)[ Nothing contained in this section shall apply in relation to any undertaking engaged in mining.] [Inserted by Act 26 of 1974, Section 9 (w.e.f. 1.4.1974).]