https://www.taxtmi.com/acts?id=9706 Section 80-IC grants a deduction from profits and gains to eligible undertakings in specified special category States and notified industrial locations, subject to commencement and substantial expansion timing, exclusions for transfers of used plant or reconstructed businesses, staged full and reduced deduction periods depending on location, prohibition of concurrent deductions under specified provisions, and an overall cap so the aggregate permitted deduction period does not exceed ten assessment years. en-us Wed, 22 Oct 2008 09:01:23 +0530 Wed, 22 Oct 2008 09:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9706 Section 80-IC grants a deduction from profits and gains to eligible undertakings in specified special category States and notified industrial locations, subject to commencement and substantial expansion timing, exclusions for transfers of used plant or reconstructed businesses, staged full and reduced deduction periods depending on location, prohibition of concurrent deductions under specified provisions, and an overall cap so the aggregate permitted deduction period does not exceed ten assessment years. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 09:01:23 +0530 https://www.taxtmi.com/acts?id=9706