80i c exemption and restriction on that

[bharathesh b]

Sir,

if we have claimed an exemption for 5 year at the rate of 100 percent and remaining 5 years at the rate of 25 percent on profit ,

after completion of 10 years may i shut my business?

and if got 5 year exemption at 100 percent  and later i did't continue my business ! what are the Consequences?

please help me on this issue. 

AI Summary

Tax exemption cessation: discontinuing business after claimed investment-linked exemption does not trigger reversal consequences under the stated scheme.
If a taxpayer claimed phased profit exemptions-first a full-rate exemption for the initial eligible period and later a reduced-rate exemption-and subsequently discontinues the business after those exemption periods, cessation does not trigger reversal, clawback, or penal consequences beyond completion of the incentive period.