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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 consecutiv .....

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EASTERN STATE. This section applies to any undertaking which fulfils all the following conditions: (i) it is not formed by splitting up, or the reconstruction, of a business already in existence : (ii) it is not formed by the transfer to a new busine .....

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