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Deduction in respect of profits & gains from business of collecting and processing of bio degradable waste - (New) Section 145 / (Old) Section 80JJA

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.... Eligible Assessee - All Assessee  If the gross total income of an assessee includes any profits and gains derived from the business of collecting and processing or treating of bio-degradable waste for,- • (a) generating power; or • (b) producing bio-fertilizers, bio-pesticides or other biological agents; or • (c) producing bio-gas; or •....