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of <h1>Income Tax Bill 2025: Clause 145 Offers Full Deduction for Profits from Biodegradable Waste Processing Businesses for Five Years.</h1> Clause 145 of the Income Tax Bill, 2025, provides a tax deduction for businesses involved in the collection and processing of biodegradable waste. If an assessee's gross total income includes profits from activities such as generating power, producing bio-fertilizers, bio-pesticides, biological agents, bio-gas, or creating pellets or briquettes for fuel or organic manure, they are eligible for a deduction equal to the entire amount of these profits. This deduction applies for five consecutive tax years, beginning with the year the business operations commence.
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