https://www.taxtmi.com/manuals?id=2515 Deduction is available where the gross total income of an assessee includes profits and gains derived from the business of collecting, processing or treating biodegradable waste for specified uses, including generating power, producing bio-fertilisers, bio-pesticides or other biological agents, producing biogas, and making pellets, briquettes, fuel or organic manure. The deduction applies to all assessees and is allowed for five consecutive tax years beginning with the tax year in which the business commences, with the earlier provision describing the deduction as 100% of such profits and gains for five consecutive assessment years. en-us Tue, 21 Mar 2023 14:50:00 +0530 Sat, 04 Jul 2026 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2515 Deduction is available where the gross total income of an assessee includes profits and gains derived from the business of collecting, processing or treating biodegradable waste for specified uses, including generating power, producing bio-fertilisers, bio-pesticides or other biological agents, producing biogas, and making pellets, briquettes, fuel or organic manure. The deduction applies to all assessees and is allowed for five consecutive tax years beginning with the tax year in which the business commences, with the earlier provision describing the deduction as 100% of such profits and gains for five consecutive assessment years. Manuals Income Tax Tue, 21 Mar 2023 14:50:00 +0530 https://www.taxtmi.com/manuals?id=2515