Section 80 JJA Assessee in business of collecting and processing Bio Degradable Waste.

Last updated at Dec. 13, 2024 by

This deduction is available only if assessee has PGBP income from collecting and processing bio degradable waste.

Amount of Deduction

100% Deduction available of such profits

 for 5 years starting with the year business commenced

 This waste should be used for any of the following purpose

    (a) Generating power

    (b) Producing Bio-Gas

    (c) Producing organic manure.

    (d) Producing bio fertilizer / bio-pesticides

    (e) Making pellets or briquettes for fuel. 

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.