https://www.taxtmi.com/acts?id=49139 Deduction is allowed where an assessee's gross total income includes profits from businesses that would have been covered by the former section 80-IB and the assessee would have been eligible under that repealed provision; the deduction must be calculated as per the former section's methodology and is limited to the tax years that would have been allowable under the former provision. en-us Fri, 14 Feb 2025 17:12:15 +0530 Fri, 14 Feb 2025 17:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49139 Deduction is allowed where an assessee's gross total income includes profits from businesses that would have been covered by the former section 80-IB and the assessee would have been eligible under that repealed provision; the deduction must be calculated as per the former section's methodology and is limited to the tax years that would have been allowable under the former provision. Act-Rules Bills Fri, 14 Feb 2025 17:12:15 +0530 https://www.taxtmi.com/acts?id=49139