|
|
SECTION 80JJA
|
|
|
SECTION
80JJA
|
DEDUCTION
IN RESPECT OF PROFITS & GAINS FROM BUSINESS OF COLLECTING AND
PROCESSING OF BIO-DEGRADABLE WASTE. |
| Persons
Covered |
All Assessees.
|
| Eligible
Amount |
Profits and gains from
business of collecting and processing or treating of bio-degradable waste. |
|
Relevant
Conditions/Points
|
The business should be of
collecting and processing or treating of bio-degradable waste for generating power or producing bio-fertilizers, bio-pesticides or other
biological agents or for producing bio-gas or making pellets or
briquettes for fuel or organic manure.
|
| Extent
of Deduction |
100% of the profit and
gains from such business for a period of five consecutive assessment years beginning with the assessment year relevant to previous year in
which such business commences.
|
|
|