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[Cites 0, Cited by 1731] [Entire Act]

Union of India - Section

Section 80J in The Income Tax Act, 1961

80J. Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases.

- [Omitted by the Finance (No. 2) Act, 1996 (33 of 1996), section 29 (w.r.e.f. 1-4-1989).] [ Inserted by Act 22 of 2007, Section 31 (w.e.f. 1.4.2008).]