https://www.taxtmi.com/acts?id=51673 A transitional deduction is allowed for profits and gains from developing or building housing and rental housing projects where the assessee is eligible under the prior provision; the deduction's amount must be calculated by reference to the historical formula and is permitted only for the tax years that would have been allowed under that prior provision. en-us Thu, 14 Aug 2025 11:01:51 +0530 Wed, 27 Aug 2025 12:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51673 A transitional deduction is allowed for profits and gains from developing or building housing and rental housing projects where the assessee is eligible under the prior provision; the deduction's amount must be calculated by reference to the historical formula and is permitted only for the tax years that would have been allowed under that prior provision. Act-Rules Income Tax Thu, 14 Aug 2025 11:01:51 +0530 https://www.taxtmi.com/acts?id=51673