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— official CBDT correspondence

Section 80Q — Deduction in respect of profits and gains from the business of publication of books: where it sits in the Income-tax Act, 2025

Section 80Q (Deduction in respect of profits and gains from the business of publication of books) of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — as per the official CBDT correspondence, it stands omitted in the new Act.

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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 80Q of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

Yes — as per the official CBDT correspondence, Section 80Q stands omitted in the Income-tax Act, 2025 with no corresponding provision.

What does Section 80Q of the Income-tax Act, 1961 deal with?

Section 80Q — "Deduction in respect of profits and gains from the business of publication of books", 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 80M — Deduction in respect of certain inter-corporate dividends
  • Section 80-O — Deduction in respect of royalties, etc., from certain foreign enterprises
  • Section 80P — Deduction in respect of income of co-operative societies
  • Section 80PA — Deduction in respect of certain income of Producer Companies
  • Section 80QQA — Deduction in respect of professional income of authors of text books in Indian languages
  • Section 80QQB — Deduction in respect of royalty income, etc., of authors of certain books other than text books
  • Section 80R — Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
  • Section 80RR — Deduction in respect of professional income from foreign sources in certain cases

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