Income-tax Act,1961

Act No : 43

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Section : Dividend from new industrial undertaking or hotel.

[85. Dividend from new industrial undertaking or hotel.-This section was omitted by the Finance (No. 2) Act, 1967 (20 of 1967), w.e.f 1-4- 1968. The provisions contained in this section were incorporated in section 80K of Chapter VIA.] [85A. Deduction of tax on inter-corporate dividends.-This section was inserted by the Finance Act, 1965 w.e.f 1-4-1965 but was omitted by Finance (No. 2) Act, 1967 (20 of 1967), w.e.f 1-4-1968. However, its provisions were simultaneously incorporated in section 80M of Chapter VIA.] [85B. Deduction of tax on dividends received from certain foreign companies.-This section was inserted by the Finance Act, 1966, w.e.f 1-4-1966, and omitted by the Finance (No. 2) Act, 1967 (20 of 1967), w.e.f. 1-4-1968. The provisions contained in this section were incorporated in section 8ON of Chapter VIA which was also omitted, w.e.f 1-4-1986.] [85C. Deduction of tax on royalties, etc., received from certain foreign companies.-This section was inserted by the Finance Act, 1966 w.e.f 1-4-1966 and omitted by the Finance (No. 2) Act, 1967 (20 of 1967), w.e.f 1-4-1968. The provisions contained in this section have now been incorporated in section 80-0 of Chapter VIA.]

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