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<h1>Deductions for infrastructure enterprises preserved under transitional tax rule, computed as per prior provision and limited to eligible years.</h1> Deductions for profits and gains of industrial or infrastructure undertakings are allowed where such income is included in gross total income and the assessee is eligible under the prior law; the deduction must be calculated as per the former provision and is limited to the tax years for which it would have been allowable under that former provision had it not been repealed.