Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.

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..... etc. 138. In respect of any tax year beginning on or after the 1st April, 2026, where-- (a) the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in section 80-IA of the Income-tax Act, 1961 (43 of 1961); and (b) such assessee is eligible to claim a deduction from the profits and gains derived from such bu .....

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