139 — 139. Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.
IT Rules
Original Rule Text
139. Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. — This chunk pertains to the deductions allowed for profits and gains derived from business activities related to the development of a Special Economic Zone, as specified in the Special Economic Zones ... — Rule 139 of IT2025