Section 80S: [Omitted.].

[Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies.] Omitted by the Finance Act, 1986 (23 of 1986), s. 22 (w.e.f. 1-4-1987). Original section was introduced in place of old section 112 by the Finance (No. 2) Act, 1967 (20 of 1967), s. 33 and the Third Schedule (w.e.f. 1-4-1968).