Deduction for biodegradable waste businesses: full tax deduction for qualifying profits from specified processing activities starting at commencement.

A deduction is allowed where gross total income includes profits and gains from the business of collecting and processing or treating biodegradable waste for generating power, producing bio-fertilizers, bio-pesticides or other biological agents, producing bio-gas, or making pellets or briquettes for fuel or organic manure; a deduction equal to the whole amount of such profits and gains is permitted for a consecutive period beginning with the tax year in which the business commences.

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