Oil palm fruits qualify for tax deductions u/s 80IB(11A) as they are considered fruits needing preservation.

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....Deduction u/s 80IB(11A) - certain fruits and vegetables would require processing and preservation for their long shelf-life. As long as the end product is also consumable it cannot be denied exemption u/s 80IB(11A). Therefore we are satisfied that the oil palm fruits are fruits u/s 80IB(11A) of the Act. - AT....