Tax deduction for North-Eastern undertakings secures full exemption on eligible business profits for specified consecutive tax years. A special incentive allows a 100% deduction for profits and gains of an eligible undertaking in the North-Eastern States from eligible manufacture or business for ten consecutive tax years beginning with the undertaking's initial tax year. Eligibility excludes undertakings formed by splitting up or by transfer of previously used plant and machinery and disallows other Chapter deductions for the same profits; specified goods are excluded from 'eligible article or thing,' and 'substantial expansion' is defined by a prescribed increase in investment in plant and machinery.