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 Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 80-I
In the 1961 statute, Section 80-I deals with 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.
When the Income-tax Act, 2025 takes effect on 1st April 2026, Section 80-I is deleted rather than renumbered. NA. Time limit expired decades ago. Replaced by 80-IA.
For Section 80-I, the practical impact is rated Low. Archival value.
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 is Section 80-I of the Income Tax Act, 1961 about?
Section 80-I of the Income Tax Act, 1961 covers 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.
What happens to Section 80-I in the Income-tax Act, 2025?
Section 80-I has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. Time limit expired decades ago. Replaced by 80-IA.
What is the impact of the change to Section 80-I under the new tax code?
The transition impact for Section 80-I is rated Low. Archival value.
What should I watch out for when Section 80-I moves to the 2025 code?
Obsolete. These points are specific to Section 80-I (Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.).
Disclaimer: This mapping of Section 80-I (Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80-I is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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