VKGUY and DEPB Benefits Excluded from Section 80IB Deductions Under Income Tax Act; Not Part of Net Profits.

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....Entitlement for deduction U/s 80IB - amount under the head VKGUY [Vishesh Krishi Gram Udhyog Yojana] and on account of DEPB - these benefits do not form part of the net profits of eligible industrial undertaking for the purposes of Sections 80I/80IA/80IB - AT....