The INCOME-TAX ACT, 1961

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

Section 80MM: [Omitted.].

[Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India].—Omitted by the Finance Act, 1983 (11 of 1983), s. 29 (w.e.f. 1-4-1984). Original section was inserted by the Finance Act, 1969 (14 of 1969), s. 9 (w.e.f. 1-4-1970).