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of <h1>Assessees can claim deductions for infrastructure profits under repealed Section 80-IA from April 2026 tax years.</h1> For tax years starting on or after April 1, 2026, an assessee's gross total income that includes profits and gains from industrial undertakings or enterprises involved in infrastructure development may be eligible for deductions. These deductions align with the provisions of section 80-IA of the Income-tax Act, 1961, even though the Act has been repealed. The deduction amount is calculated according to section 80-IA, and it is applicable only for the tax years that would have been eligible under the original Act.
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