The Income-tax Act, 1961 · VI — AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

Section 80MM. [Deduction in the case of an Indian company in respect of royalties, etc., received from any concern

In force · As amended up to 2026-08

80MM. [Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India ] . — Omitted by the Finance Act , 1983 (11 of 1983), s . 29 ( w.e.f. 1-4-1984). Original section was inserted by the Finance Act , 1969 (14 of 1969), s . 9 ( w.e.f . 1-4-1970).

Source: India Code