(1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking, to which this section applies, from any business referred to in sub-section (2), there shall be allowed, in computing the total income of the assessee,a deduction of an amount equal to 100% of the profits and gains […]

In respect of any tax year , where––(a) in computing the total income of an assessee, being an entrepreneur as referred to in section 2(j) of the Special Economic Zones Act, 2005, who begins to manufacture or produce articles or things or provide any services referred to in section 10AA of the Income-tax Act, 1961;

(1) 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,—(a) generating power; or(b) producing bio-fertilizers, bio-pesticides or biological agents; or(c) producing bio-gas; or(d) making pellets or briquettes for fuel or organic manure, there shall be allowed a

(1) Subject to the conditions specified in sub-sections (2) and (3), if the gross total income of an assessee, to whom section 63 applies, includes any profits and gains from business, a deduction of an amount equal to 30% of additional employee cost incurred in the course of such business in the tax year shall

(1) Where the following assessee has any income of the nature referred to in sub-section (3), there shall be allowed a deduction equal to 100% of such income:—(a) a scheduled bank, or a bank incorporated under the laws of a country outside India, having an Offshore Banking Unit in a Special Economic Zone; or(b) a

(1) If the gross total income of a domestic company in any tax year includes any income by way of dividends from––(a) any other domestic company; or(b) a foreign company; or(c) a business trust, such domestic company shall, be allowed a deduction of an amount equal to so much of the income by way of

(1) If the gross total income of an assessee, being a co-operative society, includes any income referred to in sub-section (2), the sums specified in the said sub-section shall, in accordance with and subject to the provisions of this section, be allowed as deduction in computing the total income of such assessee.(2) The sums referred

(1) An assessee, who,––(a) is a Producer Company;(b) has a total turnover of less than one hundred crore rupees in any tax year; and(c) has any profits and gains derived from eligible business included in its gross total income, shall be allowed a deduction of 100% of the profits and gains attributable to such business

(1) Where, in the case of an individual resident in India, being an author, the gross total income includes any income, derived by him in the exercise of his profession, on account of any lump sum consideration for the assignment or grant of any of his interests in the copyright of any book being a

(1) An assessee, being an individual, who is––(a) a resident in India;(b) a patentee;(c) in receipt of income by way of royalty in respect of a patent registered on or after the 1st April, 2003 under the Patents Act, 1970; and.(d) having gross total income for the tax year which includes royalty, shall be allowed