Income Tax Department
Ministry of Finance, Government of India
[OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989]
Section Number
80J
Chapter
CHAPTER VI - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
Act
Income-tax Act, 1961
Year
2005
Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases.
80J. 60 [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1989. ]
60. Prior to its omission, section 80J was inserted in place of section 84 (which was omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968), and later amended by the Finance Act, 1969, w.e.f. 1-4-1969, Finance Act, 1972, w.e.f. 1-4-1973, Finance Act, 1973, w.e.f. 1-4-1974, Direct Taxes (Amendment) Act, 1974, w.e.f. 1-4-1974, Finance Act, 1975, w.e.f. 1-4-1975/1-4-1976, Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, Finance (No. 2) Act, 1977, w.e.f. 1-4-1978, Finance Act, 1979, w.e.f. 1-4-1979, Finance (No. 2) Act, 1980, w.r.e.f. 1-4-1972, Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and Finance Act, 1988, w.e.f. 1-4-1988.