Deduction in respect of profits and gains from the business of publication of books
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....on the 1st day of April, 1992, or to any one of the four assessment years next following that assessment year, includes any profits and gains derived from a business carried on in India of printing and publication of books or publication of books, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction fr....
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....atever name called.] **************** NOTES:- 1. Inserted vide Section 35 of the Finance (No. 2) Act, 1991 w.e.f. 01-04-1992 Earlier, Inserted vide Third Schedule of the Finance (No. 2) Act, 1967 w.e.f. 01-04-1968 And was Omitted vide Section 21 of the Finance Act, 1972 w.e.f. 01-04-1973 before it was read as, "80Q. Deduction in respect of dividends fr....