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<h1>Full deduction for five years of profits from biodegradable waste treatment businesses generating power, biogas, biofertilizers or organic manure</h1> Where an assessee's 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 biogas, or making pellets, briquettes or organic manure, the entire amount of such profits and gains is allowable as a deduction in computing total income for five consecutive assessment years beginning with the assessment year relevant to the previous year in which that business commences.