section 80IA

[jitendra jain]

dear team

want to know about section 80IA of income tax for road infrastructure projects.

in new budget it is still available. can a company incorporate in year 2025, April month can Availa this deductions of section 80IA

please suggest the latest law and the sunset date to avail the benefit of section 80IA

thanks & regards.

Jitendra Jain

9422727133

AI Summary

Infrastructure Project Tax Deductions Shift: Section 80IA Limits Benefits for Post-2017 Initiatives, Section 35AD Offers Alternative Path A discussion forum explores Section 80IA of the Income Tax Act regarding infrastructure project deductions. The key points reveal that infrastructure projects initiated after April 2017 are ineligible for tax benefits under this section. An alternative provision, Section 35AD, may offer deductions for capital expenditure in specified infrastructure businesses, subject to specific conditions for companies incorporated in 2025 undertaking public-private partnership infrastructure development.