https://www.taxtmi.com/manuals?id=1169 Special deduction is available for undertakings in the North-Eastern States only where the gross total income includes profits derived from an eligible undertaking, the undertaking satisfies the statutory conditions, and the profits are attributable to the specified undertaking activity. The deduction is quantified at 100% of eligible profits for ten consecutive tax years beginning with the initial tax year. Eligibility is confined to undertakings that began the specified manufacture, production, substantial expansion, or eligible business during the stated period in the notified North-Eastern States, subject to exclusions, anti-abuse conditions, double-deduction restrictions, and specified procedural requirements. en-us Tue, 15 Sep 2015 11:58:00 +0530 Mon, 13 Jul 2026 00:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1169 Special deduction is available for undertakings in the North-Eastern States only where the gross total income includes profits derived from an eligible undertaking, the undertaking satisfies the statutory conditions, and the profits are attributable to the specified undertaking activity. The deduction is quantified at 100% of eligible profits for ten consecutive tax years beginning with the initial tax year. Eligibility is confined to undertakings that began the specified manufacture, production, substantial expansion, or eligible business during the stated period in the notified North-Eastern States, subject to exclusions, anti-abuse conditions, double-deduction restrictions, and specified procedural requirements. Manuals Income Tax Tue, 15 Sep 2015 11:58:00 +0530 https://www.taxtmi.com/manuals?id=1169