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Section 80K — Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business: where it sits in the Income-tax Act, 2025
Section 80K (Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business) of the Income-tax Act, 1961 is not listed in the official CBDT correspondence table; the closest match by text is Section 141 (Deduction in respect of profits and gains from certain industrial undertakings) of the Income-tax Act, 2025 — verify before relying on it.
corresponding provisions · income-tax act, 2025
- Section 141 — Deduction in respect of profits and gains from certain industrial undertakings
read both texts · §80K (1961) vs §141 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 80K of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 141.
What does Section 80K of the Income-tax Act, 1961 deal with?
Section 80K — "Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business", under CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME of the Income-tax Act, 1961.
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same chapter · chapter vi-a - deductions to be made in computing total income · income-tax act, 1961
- Section 80FF — Deduction in respect of expenses on higher education in certain cases
- Section 80H — Deduction in case of new industrial undertakings employing displaced persons, etc
- Section 80J — Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases
- Section 80JJ — Deduction in respect of profits and gains from business of poultry farming
- Section 80L — Deductions in respect of interest on certain securities, dividends, etc
- Section 80MM — Deduction in the case of an Indian company in respect of royalties, etc , received from any concern in India
- Section 80N — Deduction in respect of dividends received from certain foreign companies
- Section 80QQ — Deduction in respect of profits and gains from the business of publication of books
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281