An enterprise is having its unit in Baddi and availing deduction u/s 80IC, from last two yrs, now it has started two other units, one at same address and other at different address, will deduction be seperately available to each unit independently, or it will be available collectively for all the units.
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You need to ascertain first that the case is of expansion of existing unit or establishment of a new unit. If it is an expansion of new unit, the exemption granted under section 80IC would be merged with the existing exemption of that unit. In case it is establishment of a new unit, you may get exemption separately for each units.