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80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Detailed Description

 

Deduction in respect of long-term capital gains in the case of assessees other than companies.

80T. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was  inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in replacement of section 114.]
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Hierarchy
Direct Tax
Income Tax Act
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
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Added:
Aug 20, 2025
Updated:
Aug 20, 2025
Related Acts
80A Deductions to be made in computing total income
80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
80AB Deductions to be made with reference to the income included in the gross total income
80AC Deduction not to be allowed unless return furnished
80B Definitions
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