Tax deduction for north-eastern undertakings provides full profit relief for qualifying new or substantially expanded eligible businesses. Section 80-IE allows a 100% deduction of profits and gains for ten consecutive assessment years to undertakings in the North Eastern States that begin manufacture/production of an eligible article, undertake substantial expansion of plant and machinery, or carry on an eligible business, subject to prohibitions on formation by splitting or by transfer of previously used plant or machinery and subject to exclusions for certain articles and specified eligible business categories.