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Deduction u/s 80IE - Special provisions in respect of certain undertakings in north-eastern states

Income Tax - Exemptions and Deductions - 28 - SEC - 80-IE: SPECIAL PROVISIONS IN RESPECT OF CERTAIN UNDERTAKINGS IN NORTH-EASTERN STATES A deduction of an amount equal to 100% of the profits and gains derived from following business for 10 consecutive assessment years shall be allowed to an assessee which: begins to manufacture or produce any eligible article or thing undertake substantial expansion to manufacture or produce any eligible article or thing carry on any eligible business. in NORTH .....

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