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Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies.

80S.   [Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was  introduced in place of old section 112 by the Finance (No. 2) Act, 1967,  w.e.f. 1-4-1968.]