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    <title>Deduction in respect of profit and gains from industrial undertakings other than infrastructure development undertakings - (New) Section 141 / (old) Section 80-IB</title>
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    <description>Deduction is available in computing total income in respect of profits and gains derived from specified industrial undertakings and allied businesses, subject to the conditions and time limits linked to the repealed section 80-IB. The amount of deduction and the period for which it is available are determined by reference to the earlier section 80-IB framework, including deductions for manufacturing undertakings, mineral oil and natural gas projects, approved housing projects, and qualifying hospitals, each subject to prescribed eligibility conditions and compliance requirements.</description>
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    <pubDate>Tue, 15 Sep 2015 11:56:00 +0530</pubDate>
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      <title>Deduction in respect of profit and gains from industrial undertakings other than infrastructure development undertakings - (New) Section 141 / (old) Section 80-IB</title>
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      <description>Deduction is available in computing total income in respect of profits and gains derived from specified industrial undertakings and allied businesses, subject to the conditions and time limits linked to the repealed section 80-IB. The amount of deduction and the period for which it is available are determined by reference to the earlier section 80-IB framework, including deductions for manufacturing undertakings, mineral oil and natural gas projects, approved housing projects, and qualifying hospitals, each subject to prescribed eligibility conditions and compliance requirements.</description>
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      <pubDate>Tue, 15 Sep 2015 11:56:00 +0530</pubDate>
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