2025Section 145
145. Deduction for businesses engaged in collecting and processing of bio-degradable waste.
In the 1961 Act1 match · Unreviewed
- 1961 Section 80JJA
From the Income Tax Department's correspondence.
If the gross total income of an assessee includes any profits and gains derived from the business of collecting and processing or treating of bio-degradable waste for,—
there shall be allowed a deduction equal to the whole amount of such profits and gains for five consecutive tax years, beginning with the tax year in which such business commences.