CBDT Instruction on Section 80-O Of The Income-Tax Act, 1961 – Approval Of Application Under Section 80-O Of The Income Tax Act, 1961 – Modification Of Procedure

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SECTION 80-O OF THE INCOME-TAX ACT, 1961 – APPROVAL OF APPLICATION UNDER SECTION 80-O OF THE INCOME TAX ACT, 1961 – MODIFICATION OF PROCEDURE INSTRUCTION NO. 1813, DATED 27-3-1989 1. Section 80-O of the Income Tax Act, 1961, provides for deduction of 50 percent of the net income by way of royalty, commission, fees or any…

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