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[Cites 0, Cited by 696] [Entire Act]

Union of India - Section

Section 80M in The Income Tax Act, 1961

80M. Deduction in respect of certain inter-corporate dividends.

- [Omitted by the Finance Act, 2003 (32 of 2003), section 43 (w.e.f. 1-4-2004).]