Omitted by the Finance Act, 1983, w.e.f. 1-4-1984
Deduction in respect of profits and gains from business of growing mushrooms.
1780JJA. [Omitted by the Finance Act, 1983, w.e.f. 1-4-1984. Original section was inserted by the Finance Act, 1979, w.e.f. 1-4-1980]
17. Between 1-4-1980 and 31-3-1984, section 80JJA stood as under:
"Where the gross total income of an assessee includes any profits and gains derived from a business of growing mushrooms, not being profits and gains that are in the nature of agricultural income, there shall be allowed, in computing the total income of the assessee, a deduction from such profits and gains of an amount equal to one-third of such profits and gains of ten thousand rupees, whichever is less."
[AS AMENDED BY THE FINANCE ACT, 1988]