Section 80HHD of The Income Tax Act 1961 in hindi — Deduction in respect of earnings in convertible foreign exchange

↩1.Ins. by Act 3 of 1989, s. 16 (w.e.f. 1-4-1989).

↩2.Subs. by Act 10 of 2000, s. 35, for certain words, brackets, letters and figures (w.e.f. 1-4-2001).

↩3.Subs. by Act 20 of 2002, s. 32, for “twenty per cent.” (w.e.f. 1-4-2003).

↩4.Subs. by s. 32, ibid., for “ten per cent.” (w.e.f. 1-4-2003).

↩1.Subs. by Act 20 of 2002, s. 32, for “ten per cent.” (w.e.f. 1-4-2003).

↩2.Ins. by Act 49 of 1991, s. 29 (w.e.f. 1-10-1991).

↩3.Subs. by Act 12 of 1990, s. 23, for “by the assessee in convertible foreign exchange” (w.e.f. 1-4-1991).

↩4.Subs. by Act 27 of 1999, s. 47, for certain words and brackets (w.e.f. 1-6-1999).

↩5.Ins. by Act 49 of 1991, s. 29 (w.e.f. 1-4-1992).

↩7.Subs. by Act 32 of 1994, s. 25, for “from a tour operator or, as the case may be, a travel agent” (w.e.f. 1-4-1995).

↩8.Ins. by Act 27 of 1999, s. 47 (w.e.f. 1-6-1999). 9. Ins. by Act 49 of 1991, s. 29 (w.e.f. 1-4-1992).

↩10.Subs. by Act 27 of 1999, s. 47, for “Explanation” (w.e.f. 1-6-1999). 11. Subs. by Act 12 of 1990, s. 23, for sub-section (3) (w.e.f. 1-4-1991). 12. Ins. by Act 32 of 1994, s. 25 (w.e.f. 1-4-1995).

↩1.Ins. by Act 27 of 1999, s. 47 (w.e.f. 1-4-2000).

↩2.Subs. by s. 47, ibid., for “clauses (a) to (e)” (w.e.f. 1-4-2000).

↩3.Ins. by Act 27 of 1999, s. 47 (w.e.f. 1-4-2000).

↩1.Subs. by Act 49 of 1991, s. 29, for “amount of convertible foreign exchange received by the assessee for services provided by him to the foreign tourist” (w.e.f. 1-4-1992).

↩3.Ins. by Act 32 of 1994, s. 25 (w.e.f. 1-4-1995).

↩4.Subs. by Act 27 of 1999, s. 47, for “Explanation to sub-section (2)” (w.e.f. 1-6-1999).

↩5.Ins. by Act 21 of 1998, s. 32 (w.e.f. 1-4-1999).

↩6.Subs. by Act 17 of 2013, s. 4, for “the Foreign Exchange Regulation Act, 1973” (w.e.f. 1-4-2013).

↩7.Ins. by Act 49 of 1991, s. 29 (w.e.f. 1-4-1992).

↩8.Ins. by Act 27 of 1999, s. 47 (w.e.f. 1-4-2000).

↩1.Ins. by Act 49 of 1991, s. 30 (w.e.f. 1-4-1991).

↩2.Subs. by Act 10 of 2000, s. 36, for “a deduction of the profits” (w.e.f. 1-4-2001).

↩4.Ins. by Act 21 of 1998, s.33 (w.e.f. 1-4-1999).

↩5.Ins. by Act 14 of 2001, s. 42 (w.e.f. 1-4-2001). 6. Ins. by Act 10 of 2000, s. 36 (w.e.f. 1-4-2001). 7. Subs. by Act 14 of 2001, s. 42, for sub-clauses (ii), (iii) and (iv) (w.e.f. 1-4-2002).

↩1.Subs. by Act 27 of 1999, s.48, for certain words (w.e.f. 1-6-1999).

↩3.Ins. by s. 48, ibid. (w.e.f. 1-6-1999).

↩4.Ins. by Act 21 of 1998, s.33 (w.e.f. 1-4-1999).

↩1.Subs. by Act 10 of 2000, s. 36, for sub-clause (b) (w.e.f. 1-4-2001).

↩2.Ins. by Act 21 of 1998, s. 33 (w.e.f. 1-4-1999).