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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction for housing projects: full tax relief subject to prescribed project eligibility, completion, area and compliance conditions.</h1> Section 80-IBA allows a deduction for profits and gains from developing and building housing projects and notified rental housing projects subject to conditions: approval by the competent authority within the prescribed window, completion within the statutory period, minimum plot size and single project occupancy, limits on carpet area for residential and commercial components, floor area ratio utilisation thresholds, and maintenance of separate books of account. The provision excludes works contract executions, prevents duplicate deductions under other provisions, and recaptures previously allowed deductions if the project is not completed within the stipulated period.

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