Omitted

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....Omitted vide Section 20 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 before it was read as,  "80H. Deduction in case of new industrial undertakings employing displaced persons, etc. - (1) Where the gross total income of any assessee includes any profits and gains derived from any industrial undertaking to which this section applies, there shall be allowed, in accordance....

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....ay of April, 1967; (iv) it employs, on every working day throughout the previous year, forty or more workers in a manufacturing process (where carried on with or without the aid of power); and (v) it employs displaced persons or repatriates or members of the families of displaced persons or repatriates (all such employees being, hereinafter, referred to as rehabilitated employees) and the dail....