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    <title>Section 80-IB(10) allows tax deductions for housing projects on one-acre plots, unaffected by other projects on the same land.</title>
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    <description>Deduction under Section 80-IB(10) - deduction is allowed to a housing project (subject to fulfilling all other conditions) constructed on a plot of land having minimum area of one acre and it is immaterial as to whether any other housing projects are existing on the said plot of land or not. - AT</description>
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