Deduction exclusivity prevents duplicate tax deductions and requires market-value treatment for intra-entity transfers.

The amendment to section 80A establishes that deductions claimed under the chapter's incentive provisions are exclusive and cannot be duplicated under other Act provisions; deductions are disallowed unless claimed in the return; and where goods or services are transferred between the eligible undertaking/unit/enterprise and the assessee's other businesses, profits for chapter deductions are computed as if transfers occurred at market value, with market value defined by open-market sale or acquisition price subject to statutory or regulatory restrictions.

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