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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>Deductions for IFSC and Offshore Banking incomes: extended tax deduction options for qualifying SEZ-based units.</h1> Section 80LA allows deductions for incomes of Offshore Banking Units and IFSC Units in Special Economic Zones: staged full and reduced deductions for OBUs and an option for IFSC Units to claim a one hundred per cent deduction for ten consecutive assessment years out of fifteen, subject to furnishing an accountant's certification and a copy of the requisite permission or registration; eligible incomes include OBU business, specified banking activity with SEZ undertakings, approved IFSC business, and certain transfers of leased aircraft or ships by qualifying IFSC units.

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