Section – 80VV : Deduction in respect of expenses incurred in connection with certain proceedings under the Act
March 1, 2018
Section – 86 : Share of member of an association of persons or body of individuals in the income of the association or body
March 1, 2018

Section – 81 to 85C : Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968

CHAPTER VI-B

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES

[Chapter VI-B, consisting of section 80VVA, omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original Chapter was inserted by the Finance Act, 1983, w.e.f. 1-4-1984 and amended by the Finance Act, 1985, w.e.f. 1-4-1986 and Finance Act, 1986, w.e.f. 1-4-1987.]

CHAPTER VII

INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE

81. to 85C. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968. Provisions of sections 81, 82, 83, 84, 85, 85A, 85B and 85C were incorporated from the same date in sections 80P, 80Q, 10(29), 80J (now omitted), 80K (now omitted), 80M (now omitted), 80N (now omitted) and 80-O, respectively.]

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