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of <h1>Section 143: Ten-year 100% deduction for profits of eligible North-Eastern state businesses started or expanded in 2007-2017</h1> Section 143 provides a 100% deduction of profits from eligible businesses in specified North-Eastern States for ten consecutive tax years, limited to undertakings begun or substantially expanded in the qualifying window (2007-2017) and subject to formation restrictions (no splitting/reconstruction or transfer of used plant, except as aligned with section 140), specified exclusions (tobacco, pan masala, certain plastics, refinery products) and exclusivity against other chapter deductions; the Bill and enacted Act are substantively consistent but differ in drafting: the Act's terminal phrase ('ending before 1 April 2017') excludes that date whereas the Bill included it, and the Act corrects typographical and clause-structuring disparities.
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