18. Sec. [ 80-IA (2A) ] : the deduction in computing the total income of an undertaking providing telecommunication services shall be 100% (hundred per cent) of the profits and gains of the eligible business for the first five assessment years commencing at any time during the periods and thereafter, thirty per cent. of such profits and gains for further five assessment years;
19. Sec. [ 80-IB (11A) ] : The amount of deduction in a case of an undertaking deriving profit from the business of processing preservation and packing of fruits or vegetables or from the integrated business of handling, storage and transportation of foodgrains, shall be 100% (hundred per cent) of the profits and gains derived from such undertaking for five assessment years and thereafter, 25% (twenty-five per cent) or 30% (thirty per cent. where the assessee is a company) of the profits and gains derived from the operation of such business in a manner that the total period of deduction does not exceed ten consecutive assessment years.
20. Sec. [ 80 –IB (11B) ] : The amount of deduction in the case of an undertaking deriving profits from the business of operating and maintaining a hospital in a rural area shall be 100% (hundred per cent) of the profits and gains of such business for a period of five consecutive assessment years, beginning with the initial assessment year.
21. Sec. [ 80- IB (11) ] : the amount of deduction in a case of industrial undertaking deriving profit from the business of setting up and operating a cold chain facility for agricultural produce, shall be 100% (hundred per cent). of the profits and gains derived from such industrial undertaking for five assessment years beginning with the initial assessment year and thereafter, 25% (twenty-five percent) or 30% (thirty per cent) where the assessee is a company) of the profits and gains derived from the operation of such facility in a manner that the total period of deduction does not exceed ten consecutive assessment years.
22. Sec. [ 80-IB (7A) ] : The amount of deduction in the case of any multiplex theatre shall be-
50% (fifty per cent) of the profits and gains derived, from the business of building, owning and operating a multiplex theatre, for period of five consecutive years beginning from the initial assessment year in any place:
23. Sec. [ 80-IB (7B) ] : The amount of deduction in the case of any convention centre shall be-
50% (fifty per cent) of the profits and gains derived, by the assessee from the business of building, owning and operating a convention centre, for a period of five consecutive years beginning from the initial assessment year;
24. Sec. [ 80-JJA ] : Deduction in respect of profit and gains from business of collecting and processing of bio-degradable waste.: 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, or producing bio-fertilizers, bio pesticides or other biological agents or for producing bio-gas or], making pellets or briquettes for fuel or organic manure, there shall be allowed 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.
25. Special Provisions under section 115A, 115AB, 115AC, 115AD, 115B, 15BB, 115BBA and 115D.
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