[Omitted by the Finance Act, 1983, w.e.f. 1-4-1984]
Deduction in respect of profits and gains from business of growing mushrooms.
80JJA. 9[Omitted by the Finance Act, 1983, w.e.f. 1-4-1984.]
9. Inserted by the Finance Act, 1979, w.e.f. 1-4-1980 in place of sec. 10(27) which was omitted by the Finance Act, 1975, w.e.f. 1-4-1976. Prior to its omission, it 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 sad gains or ten thousand rupees, whichever is less."
[As amended by the Taxation Laws (amendment) Act, 1984]