Deduction for biodegradable waste processing: full tax relief on qualifying profits for initial consecutive assessment years. Deduction under Section 80JJA is available to any assessee for profits and gains from collecting and processing or treating biodegradable waste where the processing yields generating power, bio-fertilizers, bio-pesticides or other biological agents, biogas, pellets or briquettes for fuel, or organic manure. A deduction equal to 100% of such profits and gains is allowable for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which the qualifying business commences.