Major Government Support Systems for Cold Chain and Cold Storages Business in India
Section 80–IB of the Income Tax Act,1961, provides deductions in respect of profits from industrial undertakings related to cold chain. For the first five years, the deductions are at 100 per cent and then at 25–30 per cent for the next five years Under Section 35–AD of the Income Tax Act, deduction at 150 per […]