Section 35AD

On certain business,

150% deduction available
while on others 100% deduction available (both capital and revenue)

150% Deduction now removed
In all cases,now 100% Deduction

List of Business Getting 150% Deduction

1.  Setting up and operating a cold chain facility;
2. Setting up and operating a warehousing facility for storage of agricultural produce;
3. Production of fertilizers in India
4.  Building and operating, anywhere in India, a hospital with at least 100 beds for patients;
5. Beveloping and building a scheme of affordable housing (Scheme framed by Centran Government/State Government) and notified by CBDT