Income-tax Act, 1961
Section - 80K - Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel busiÂness
Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business.80K. [Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was inserted, in place of section 85 which was deleted, by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.]
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