Industrial undertaking deductions continue under new tax law, with linked eligibility, project conditions, and sector-specific profit-based relief. Deduction for profits and gains from industrial undertakings other than infrastructure development undertakings is continued under section 141 of the Income Tax Act, 2025, by reference to the deduction framework formerly available under section 80-IB of the Income-tax Act, 1961. The amount of deduction is to be computed in accordance with section 80-IB, and the deduction under the new Act is available only for the same tax years for which it would have been allowable under the repealed provision. The provision also covers specified manufacturing, mineral oil, natural gas, housing project, and hospital deductions subject to stated conditions.