Deen dayal jan awaas yojna

Pundit Din Dayal awas Yojana, is sanctioned under Affordable Housing Scheme, which gets benefit u/s. 80IBA as :

80-IBA. Deductions in respect of profits and gains from housing projects.—(1) Where the gross total income of an assessee includes any profits and gains derived from the business of developing and building housing projects, there shall, subject to the provisions of this section, be allowed, a deduction of an amount equal to hundred per cent of the profits and gains derived from such business.