Full profits deduction for qualifying North-Eastern undertakings for consecutive assessment years under statutory eligibility and exclusion rules. A special incentive allows a deduction equal to the full amount of profits and gains of an eligible undertaking in the North-Eastern States for ten consecutive assessment years starting with the initial assessment year where the undertaking begins manufacturing, completes substantial expansion, or carries on specified eligible businesses within the specified commencement window. The incentive bars other specified deductions for the same profits, caps aggregate deduction periods across related provisions, incorporates relevant procedural provisions of section 80-IA, and defines eligibility, substantial expansion, excluded articles, and listed eligible business activities.