138 — C.—Deductions in respect of certain incomes - 138. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
IT Rules
Original Rule Text
C.—Deductions in respect of certain incomes - 138. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. — "Deduction rules in respect of profits from industrial undertakings or enterprises engaged in infrastructure development, specifically addressing eligibility for deductions under section 80-IA of the... — Rule 138 of IT2025