Mera Samvidhaan All of Income-tax Act, 2025

Chapter VIII · Deductions to Be Made in Computing Total Income

145Deduction for businesses engaged in collecting and processing of bio-degradable waste.

Section 145 · Chapter VIII · C.—Deductions in respect of certain incomes · page 183 of the Act

If the gross total income of an assessee includes any profits and gains derived from the business of collecting and processing or treating of bio-degradable waste for,—

(a) generating power; or

(b) producing bio-fertilizers, bio-pesticides or other biological agents; or

(c) producing bio-gas; or

(d) making pellets or briquettes for fuel or organic manure, there shall be allowed a deduction equal to the whole amount of such profits and gains for five consecutive tax years, beginning with the tax year in which such business commences.

Section 145 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.