Section 80JJACentral Act
Section 80JJA: [ Deduction in respect of profit and gains from business of collecting and processing of bio-degradable waste. [ Inserted by Act 21 of 1998, Section 35 (w.e.f. 1.4.1999).]
[ Deduction in respect of profit and gains from business of collecting and processing of bio-degradable waste. [ Inserted by Act 21 of 1998, Section 35 (w.e.f. 1.4.1999).]
- Where 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 generating power ] [ Inserted by Act 18 of 2008, Section 18 (w.e.f. 1.4.2009).][or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas or] [ Substituted by Act27 of 1999
, Section 51, for " producing bio-gas," (w.e.f. 1.4.2000).][making pellets or briquettes for fuel or organic manure, there shall be allowed, in computing the total income of the assessee, ] [ Inserted by Act 21 of 1998, Section 35 (w.e.f. 1.4.1999).][a deduction of an amount equal to the whole of such profits and gains for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which such business commences] [ Substituted by Act27 of 1999
, Section 51, for " a deduction from such profits and gains of an amount equal to the whole of such income, or five lakh rupees, or five lakh rupees, whichever is less" (w.e.f. 1.4.2000).]. ] [ Substituted by Act 23 of 2004, Section 18, for sub-Section (10) (w.e.f. 1.4.2005).]Previous
Sec 80JJ — Deduction in respect of profits and gains from business of poultry farming
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Sec 80JJAA — [ Deduction in respect of employment of new employees. [Substituted by Act 28 of 2016, section 45, for section 80JJAA (w.e.f. 1-4-2017).]
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