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of <h1>Tax Deduction Continuity: Clause 138 Preserves Existing Infrastructure and Industrial Enterprise Incentives Under Section 80-IA</h1> Legal Analysis Summary:Clause 138 of the Income Tax Bill, 2025 serves as a transitional provision ensuring continuity of tax deductions for infrastructure and industrial enterprises previously eligible under Section 80-IA of the Income Tax Act, 1961. The clause preserves existing tax benefits for qualifying businesses during the legislative transition, maintaining the original deduction framework's quantum, period, and eligibility conditions. It effectively 'grandfathers' ongoing tax incentives, preventing abrupt cessation of benefits and protecting legitimate investor expectations in infrastructure development sectors.
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