https://www.taxtmi.com/acts?id=51674 A special incentive allows a 100% deduction for profits and gains of an eligible undertaking in the North-Eastern States from eligible manufacture or business for ten consecutive tax years beginning with the undertaking's initial tax year. Eligibility excludes undertakings formed by splitting up or by transfer of previously used plant and machinery and disallows other Chapter deductions for the same profits; specified goods are excluded from "eligible article or thing," and "substantial expansion" is defined by a prescribed increase in investment in plant and machinery. en-us Thu, 14 Aug 2025 11:02:17 +0530 Thu, 28 Aug 2025 15:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51674 A special incentive allows a 100% deduction for profits and gains of an eligible undertaking in the North-Eastern States from eligible manufacture or business for ten consecutive tax years beginning with the undertaking's initial tax year. Eligibility excludes undertakings formed by splitting up or by transfer of previously used plant and machinery and disallows other Chapter deductions for the same profits; specified goods are excluded from "eligible article or thing," and "substantial expansion" is defined by a prescribed increase in investment in plant and machinery. Act-Rules Income Tax Thu, 14 Aug 2025 11:02:17 +0530 https://www.taxtmi.com/acts?id=51674