Deduction of tax on dividends where shares received for technical services allowed to reduce corporate tax by average rate calculation. Section 85B provided an entitlement for an Indian company receiving shares in a foreign company as consideration for patents, technical services or similar rights to claim a deduction from its income tax: the deduction equalled the income tax computed at the average rate on dividend income so included, insofar as that computed tax exceeded twenty five per cent of the dividend income. The provision was enacted in 1966 and later omitted in 1968.