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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 under Chapter VIA expand and restructure income tax reliefs, including targeted development rebates for ships, machinery and hotels.</h1> The Schedule restructures income tax reliefs by expanding capital allowances and development rebates for new ships, machinery, plant and approved hotels, introducing immediate and tiered first year deductions linked to installation dates, and by substituting Chapter VIA with a consolidated deductions scheme (80A-80T) that defines gross total income, priority industry and eligibility, caps aggregate deductions to gross total income, and prescribes detailed, targeted deductions for life insurance and provident contributions, medical and educational expenses, annuities, donations, industrial and hotel profits, cooperative societies and inter company dividends.

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