Deduction for Collection & Processing of Bio-degradable Waste [Section 80JJA]
• Any assessee deriving income from any of the following businesses can claim the deduction under this section:
Collecting and processing or treating bio-degradable waste for generating power;
Producing bio-fertilizers, bio-pesticides, other biological agents, or biogas; or
Making pellets or briquettes for fuel or organic manure.
• 100% of the profits from the eligible business can be claimed as deduction for a period of 5 consecutive assessment years beginning with the assessment year relevant to the previous year in which the business commences.