141 — 141. Deduction in respect of profits and gains from certain industrial undertakings.
IT Rules
Original Rule Text
141. Deduction in respect of profits and gains from certain industrial undertakings. — This chunk pertains to the allowable deduction for profits and gains derived from certain industrial undertakings, as defined in section 80-IB of the Income-tax Act, 1961. The context is about the co... — Rule 141 of IT2025