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of <h1>Tax Breaks for Manufacturing Enterprises in Special Category States Offering 100% Deduction for 10 Years Under Section 80IC</h1> Section 80IC provides tax deductions for specific undertakings or enterprises in special category states like Sikkim, Himachal Pradesh, Uttaranchal, and North-Eastern states. The provision allows 100% tax deduction for ten assessment years for manufacturing or producing certain articles in designated industrial zones. Eligibility is contingent on new business formation, substantial expansion, and meeting specific conditions. Deductions are limited to ten assessment years and cannot be claimed under other sections simultaneously.
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