TMI BlogDeduction in respect of profits and gains from the business of publication of booksX X X X Extracts X X X X X X X X Extracts X X X X ..... year commencing on the 1st day of April, 1992, or to any one of the four assessment years next following that assessment year, includes any profits and gains derived from a business carried on in India of printing and publication of books or publication of books, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar nature by whatever name called.] ----------------------------------- Notes :- 1. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1992. Earlier section 80Q was omitted by the Finance Act, 1972, w.e.f. 1-4-1973. Originally, it was inserted in place of section 82 which was deleted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968. 2. Section 80J has now bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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