Section 80H of Income Tax Act, 1961 HomeIncome TaxSection 80H of Income Tax Act, 1961 published by CA Bhuvnesh Goyal | June 8, 2023 Deduction in case of new industrial undertakings employing displaced persons, etc. [Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. Originally, it was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.]