DEDUCTION IN RESPECT OF PROFITS & GAINS OF CERTAIN INDUSTRIAL UNDERTAKINGS OTHER THAN INFRASTRUCTURE DEVELOPMENT UNDERTAKINGS
Persons Covered
Assessee carrying any of the eligible businesses through following industrial undertaking or enterprise:—
1.
Industrial Undertaking located in notified backward district, state or region or other places or Small scale industrial undertaking, engaged in manufacturing/producing any articles/things or operating its cold storage plant;
2.
Operation of ship;
3.
Hotels;
4.
Multiplex Theatres;
5.
Convention Centres;
6.
Scientific Research & Development;
7.
Production or refining of mineral oil;
8.
Developing and building housing projects;
9.
Operating cold chain facility for agricultural produce;
10.
Processing, preserving and packaging of fruits and vegetables or integrated business of handling, storage and transportation of food grains;
11.
Operating and maintaining hospital in any area other than excluded area.
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