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    <title>Deduction for businesses engaged in collecting and processing of bio-degradable waste.</title>
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    <description>A deduction is allowed where gross total income includes profits and gains from the business of collecting and processing or treating biodegradable waste for generating power, producing bio-fertilizers, bio-pesticides or other biological agents, producing bio-gas, or making pellets or briquettes for fuel or organic manure; a deduction equal to the whole amount of such profits and gains is permitted for a consecutive period beginning with the tax year in which the business commences.</description>
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      <description>A deduction is allowed where gross total income includes profits and gains from the business of collecting and processing or treating biodegradable waste for generating power, producing bio-fertilizers, bio-pesticides or other biological agents, producing bio-gas, or making pellets or briquettes for fuel or organic manure; a deduction equal to the whole amount of such profits and gains is permitted for a consecutive period beginning with the tax year in which the business commences.</description>
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