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of <h1>Industries Eligible for Tax Benefits Under Section 80-IC(2) Include Food Processing, Electronics, and Biotechnology in Specific Regions.</h1> The Fourteenth Schedule of the Income-tax Act, 1961, outlines specific industries eligible for tax benefits under section 80-IC(2) in designated regions. Part A lists industries for the North-Eastern States, including fruit and vegetable processing, meat and poultry production, cereal-based products, food and beverage industries, and more. Part B specifies activities in Sikkim, such as eco-tourism, handicrafts, electronics, and biotechnology. Part C covers Himachal Pradesh and Uttaranchal, focusing on floriculture, medicinal herbs, food processing, and ICT industries. The schedule aims to promote industrial development in these regions through tax incentives.
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