Section 80JJ - Omitted - Income-tax Act, 1961

80JJ. 2 [****] *************** NOTES:- 1. Inserted vide Section 16 of the Finance Act, 1989 w.e.f. 01-04-1990 2. Omitted vide Section 26 of the Finance Act, 1997 w.e.f. 01-04-1998 before it was read as, 1 [80JJ. Deduction in respect of profits and gains from business of poultry farming.- Where the gross total income of an assessee includes any profits and gains derived from business of poultry farming, there shall be allowed, in computing the total income of the assessee, a deduction from such profits and gains of an amount equal to thirty-three and one-third per cent thereof. ]