Deductions u/s 80-IB

DEDUCTION IN RESPECT OF PROFITS

AND GAINS FROM CERTAIN
INDUSTRIAL UNDERTAKINGS OTHER
THAN INFRASTRUCTURE
DEVELOPMENT UNDERTAKING
 owners Location Date of Tax Exemption
hip commen
cement

Period Quantum
1A Industrial Any Backward 1.4.93 to i)5 initial A.Ys i)100% of
Undertaking assesse State 31.3.04 ii)Next 5 A.Ys profit
Large or e ii)30% for
small companies and
1B Industrial Any Backward 1.10.94 i)5 initial A.Ys -----do----------
25% for others
Undertaking assesse District to ii)Next 5 A.Ys
Large or e -A category 31.3.04
small scale

--do--- Backward ---do---- i)3 initial A.Ys ------do---------

District ii)Next 5 A.Ys
1C Small Scale Any -B
Anycategory
where 1.4.95 to 10 initial A.Ys 30% for
Industrial Assessein India 31.3.05 companies and
Undertaking e except A 25% for others
and B
2. Notified Any North Eastern 1.4.93 to 10 initial 100% of
Industries assessee Region 31.3.02 A.Ys profit

3. Hotel Company i)Hill, Rural or i) 1.4.97 i) 10 A.Ys i)50% of

registered Pilgrimage or to 31.3.01 profit
in India other notified
place ii) 10
ii) other place ii) 1.4.97 A.Ys ii)30% of
to 31.3.01 profits

4. Sceintific Company Anywhere in Approved 10 initial 100% of

and registered India after A.Ys profit
Indutrial in India 31.3.2000
Research but before
and Dev. 1.4.2007

5. Commerci Any i)North i)Anytime 7 Initial 100% of

al Prod. of assessee eastern A.Ys. Profits
mineral region ii)After
Oil ii)Any part of 31.3.97
India
6. Refining of Any Any part After 7 Initial 100% of
Mineral Oil assessee of India 30.9.98. A.Ys profits
7. Housing Any Any part Approved 7 Initial 100% of
Property assessee of India after A.Ys profits
30.9.98 but
before
31.3.07
8. Cold chain Any Anywhere 1.4.99 to i) 5 initial i)100% of
Facility for assessee in India before A.Ys profit
agricultural 1.4.04 ii) Next 5 ii)30% for
produce A.Ys companies
and 25% for
others
9. Integrated Any Anywhere After i) 5 initial i)100% of
business of assessee in India 31.3.2001 A.Ys profit
handling, ii) Next 5 ii)30% for
storage and A.Ys companies
transportation and 25% for
of foodgrains others
10. Processing, Any Anywhere w.e.f A.Y ) 5 initial )100% of
preservation assessee in India A.Ys profit
and packaging ii) Next 5 ii)30% for
of fruits or A.Ys companie
vegetables s and
25% for
others

11. Multiplex Any Anywhere 1.4.02 to 5 initial 50% of

theatre/ assessee in India 31.3.05 A.Ys profit
Convention
Centre
12. Hospital Any Rural 1.10.04 5 initial 100% of
assessee Areas to A.Ys profits
31.3.08