The assessee engaged in the business of collection and processing of bio degradable waste are eligible to get deduction under this section.
Provisions in the Income Tax Act related to Section 80JJA
80JJA Where the gross total income of an assessee includes any profits and gains derived from the business of collecting and processing or treating of bio-degradable waste for generating power [or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas or] making pellets or briquettes for fuel or organic manure, there shall be allowed, in computing the total income of the assessee, [a deduction of an amount equal to the whole of such profits and gains for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which such business commences
Income Tax Deductions Chapter VIA
Section 80B meaning of Gross Total Income under Income Tax Act
Section 80CCB Deduction in respect of investment made under Equity Linked Savings Scheme
Section 80CCC Deduction in respect of contribution to certain pension funds
Section 80CCD Deduction in respect of contribution to pension scheme of Central Government
Section 80CCE Limit on deductions under sections Section 80C, 80CCC and 80CCD
Section 80CCG Deduction in respect of investment made under an equity savings scheme
Section 80D Deduction in respect of health insurance premia
Section 80DDB Deduction against Medical Treatment Expenses etc incurred
Section 80E Deduction against interest on loan taken for higher education
Section 80EE Deduction against interest on loan taken for residential house property
Section 80G Deduction against donations to certain funds, charitable institutions, etc
Section 80GG Deductions against rents paid
Section 80GGA Deduction in respect of certain donations for scientific research or rural development
Section 80GGB Deduction in respect of contributions given by companies to political parties
Section 80GGC Deduction against contributions given by any person to political parties
Section 80HHB Deduction in respect of profits and gains from projects outside India
Section 80HHBA Deduction against profits and gains from housing projects in certain cases
Section 80HHC Deduction in respect of profits retained for export business
Section 80HHD Deduction of earnings in convertible foreign exchange
Section 80HHE Deduction of profits from export of computer software
Section 80HHF Deduction of profits and gains from export or transfer of film software, etc
Section 80I Deduction profits and gains from industrial undertakings after a certain date, etc
Section 80IE Special provisions in respect of certain undertakings in North-Eastern States
Section 80JJAA Deduction of employment of new workmen
Section 80O Deduction of royalties, etc., from certain foreign enterprises
Section 80P Deduction of income of co-operative societies
Section 80Q Deduction of profits and gains from the business of publication of books
Section 80QQA Deduction of professional income of authors of text books in Indian languages
Section 80QB Deduction of royalty income, etc., of authors of certain books other than text-books
Section 80RR Deduction of professional income from foreign sources in certain cases
Section 80RRA Deduction of remuneration received for services rendered outside India
Section 80RRB Deduction of royalty on patents
Section 80TTA Deduction of interest on deposits in savings account