DEDUCTION U/S THE INCOME TAX ACT 1961

SECTION 80JJA
SECTION 80JJA DEDUCTION IN RESPECT OF PROFITS & GAINS FROM
BUSINESS OF COLLECTING AND PROCESSING OF BIO-
DEGRADABLE WASTE.
P!"#$" C#%!& All Assesses.
E'()(*' A+#,$-
Profits and gains from business of collecting and processing or
treating of bio-degradable waste.
R'%.$-
C#$&(-(#$"/P#($-"
The business should be of collecting and processing or treating of
bio-degradable waste for generating power or producing bio-
fertilizers, bio-pesticides or other biological agents or for producing
bio-gas or making pellets or briquettes for fuel or organic manure.
E/-$- #0 D&,1-(#$
100 of the profit and gains from such business for a period of
fi!e consecuti!e assessment "ears beginning with the assessment
"ear rele!ant to pre!ious "ear in which such business commences.
F#! +#! ($0#!+.-(#$ 2#, 1.$ .'"# 0#''#3 *'#3 '($45
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