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[Cites 0, Cited by 141] [Entire Act]

Union of India - Section

Section 80K in The Income Tax Act, 1961

80K. 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).]