Section – 80J : Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases Published by Law@HostBooks at February 28, 2018 Categories CHAPTER VIA - Deductions to be made in computing total income Income-tax Act 1961 Tags 80J. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f.1-4-1989.] Share Law@HostBooks