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Deduction u/s 80IA - Deduction in respect of profit and gains from undertakings engaged in infrastructure development etc.

Income Tax - Exemptions and Deductions - 23 - SEC - 80-IA: DEDUCTION IN RESPECT OF PROFIT AND GAINS FROM UNDERTAKINGS ENGAGED IN INFRASTRUCTURE DEVELOPMENT ETC. ELIGIBLE ASSESSEE: Any assessee carrying on the business of: i.developing, or ii.operating and maintaining or iii.developing, operating and maintaining any infrastructure facility. Note: Infrastructure facility means i.a road including toll road, a bridge or a rail system ii.A highway Project including housing or other activities being a .....

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ssee which sets up in any part of India, the business of generation or generation and distribution of power. The deduction under section 80-IA shall be 100% of the profits and gains derived from the eligible business for a period of 10 consecutive assessment years. However, in case of telecommunication services, the deduction under section 80-IA shall be 100% of the profit and gains for the first 5 assessment years and thereafter 30% of such profits and gains for further 5 assessment years. The .....

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