Section 145 Income Tax Act 2025 Deduction for businesses engaged in collecting and processing of bio-degradable waste.

145. 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 waste⁵⁷ for,—

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.