https://www.taxtmi.com/acts?id=46829 Section 80VVA caps aggregate deductions available to a company under a specified list of incentive provisions at a fixed proportion of the pre-incentive total income. Deductions are allowed in the order the provisions are listed until the cap is reached. Any portion of a deduction disallowed solely because of the cap is carried forward and treated as part of the deduction admissible under that provision in the next assessment year and succeeding years until allowed. en-us Tue, 31 Dec 2024 17:09:30 +0530 Thu, 12 Jun 2025 18:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46829 Section 80VVA caps aggregate deductions available to a company under a specified list of incentive provisions at a fixed proportion of the pre-incentive total income. Deductions are allowed in the order the provisions are listed until the cap is reached. Any portion of a deduction disallowed solely because of the cap is carried forward and treated as part of the deduction admissible under that provision in the next assessment year and succeeding years until allowed. Act-Rules F. Acts / Amendment Acts Tue, 31 Dec 2024 17:09:30 +0530 https://www.taxtmi.com/acts?id=46829