Section 80-I
Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
Quick Answer
Section 80-I (Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80-I
Provision Summary
Provided a 20% tax holiday for industrial undertakings, ships, or hotels set up after 31st March 1981 but before 1st April 1990.
Deleted
Provision Summary
NA. Time limit expired decades ago. Replaced by 80-IA.
Key Changes & Highlights
- Obsolete.
Related Sections
Frequently Asked Questions
What does Section 80-I of the Income Tax Act 1961 deal with?
Section 80-I (Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.) Provided a 20% tax holiday for industrial undertakings, ships, or hotels set up after 31st March 1981 but before 1st April 1990.
Is Section 80-I of the ITA 1961 still applicable under DTC 2025?
Section 80-I has been deleted under the Direct Tax Code 2025. NA. Time limit expired decades ago. Replaced by 80-IA.
What is the status of Section 80-I under the new tax code?
Section 80-I is marked as "Deleted" with status "Deleted". Impact: Low - Archival value.
What are the key changes to Section 80-I under DTC 2025?
Obsolete.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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