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    <title>Insertion of new section 80JJA</title>
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    <description>Section 80JJA permits a deduction in computing total income for profits and gains derived from businesses collecting and processing or treating biodegradable waste for generating power, producing bio gas, making pellets or briquettes for fuel, or producing organic manure, allowing a deduction equal to the whole of such income or a capped amount, whichever is less.</description>
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      <description>Section 80JJA permits a deduction in computing total income for profits and gains derived from businesses collecting and processing or treating biodegradable waste for generating power, producing bio gas, making pellets or briquettes for fuel, or producing organic manure, allowing a deduction equal to the whole of such income or a capped amount, whichever is less.</description>
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