Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 1] [Section 80Q] [Entire Act]

Union of India - Subsection

Section 80Q(3) in The Income Tax Act, 1961

(3)For the purposes of this section, "books" shall not include newspapers, journals, magazines, diaries, brochures, tracts, pamphlets and other publications of a similar nature by whatever name called. ] [ Inserted by Act 21 of 2006, Section 19 (w.e.f. 1.4.2007).]