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Indian Income Tax Act, 2025   Chapter VIII ‐ C   Deductions to be made in computing Total Income Deductions in respect of certain incomes   Section No. Particulars IT Act, 1961 Section No. if any 138   Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. 80-IA 139   Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone 80-IAB 140   Special provision in respect of specified business 80-IAC 141   Deduction in respect of profits and gains from certain industrial undertakings 80-IB 142   Deductions in respect of profits and gains from housing projects 80-IBA 143   Special provisions in respect of certain undertakings in North-Eastern States 80-IE 144   Special provisions in respect of newly established Units in Special Economic Zones 10AA 145   Deduction for businesses engaged in collecting and processing of bio-degradable waste 80JJA 146   Deduction in respect of additional employee cost 80JJAA 147   Deductions for income of Offshore Banking Units and Units of International Financial Services Centre 80LA 148   Deduction in respect of certain inter-corporate dividends 80M 149   Deduction in respect of income of co-operative societies 80P 150   Deduction in respect of certain income of Producer Companies 80PA 151   Deduction in respect of royalty income, etc., of authors of certain books other than text-books 80QQB 152   Deduction in respect of royalty on patents 80RRB BACK