Section 80JJA

²[Deduction in respect of profits and gains from business of growing mushrooms.

80JJA. 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 or ten thousand rupees, whichever is less.]

[As amended by the Finance Act, 1979]