Omitted

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....7 w.e.f. 01-04-1968 2. 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 appli....

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....a at any time within a period of three years next following the 1st day 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....