Income-tax Act, 1961
Section - 80MM - Deduction in the case of an Indian company in respect of royalÂties, etc , received from any concern in India
Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India.80MM. [Omitted by the Finance Act, 1983, w.e.f. 1-4-1984. Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]
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