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

80V. 2 [*****] **************** NOTES:- 1. Inserted vide Section 19 of the Finance Act, 1993 w.e.f. 01-04-1994 2. Omitted vide Section 28 of the Finance Act, 1994 w.e.f. 01-04-1995 before it was read as, 1 [ 80V. Deduction from gross total income of the parent in certain cases. - Where a minor child, whose income is included in the total income one of his parents under sub-section (1A) of section 64, is suffering from any disability of the nature specified in section 80U, then, in computing the total income of such parent, there shall be allowed from the gross total income of such parent a deduction of a sum to which such minor child would have been entitled under section 80U had the total income of such minor child been computed separately. ]