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Deduction under section 80Q of the Income-tax Act, 1961
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.... the previous year relevant to the assessment year commencing 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, a deduction from such profits and gains of an amount equal to 20 per cent. thereof shall b....