| Major Tax Expenditure on Corporate Tax Payers in India (2010-2011 and 2011-2012) | ||
| (Rs. in Crore) | ||
| Nature of Incentive | Revenue Foregone (2010-11) | Projected Revenue Foregone (2011-12) |
| Deduction of Export Profits of STPI Units (Section 10A) | ||
| Deduction of Export Profits of EHTP Units (Section 10A) | ||
| Deduction of Export Profits of Units Located in SEZs (Section 10A and 10AA) | ||
| Deduction of Export Profits of Units Located in EPZs (Section 10A) | ||
| Deduction of export profits of units located in FTZs (Section 10A) | ||
| Deduction of Export Profits of Export Oriented Units [EOUs] (Section 10B) | ||
| Accelerated Depreciation (Section 32) | ||
| Deduction/Weighted Deduction for Expenditure on Scientific Research (Section 35 (1), (2AA) and (2AB)) | ||
| Deduction for Expenditure on Eligible Projects or Schemes for the Social and Economic Uplift of the Public (Section 35AC) | ||
| Deduction on Account of Donations to Charitable Trusts and Institutions (Section 80G) | ||
| Deduction on Account of Donations for Scientific Research or Rural Development (Section 80GGA) | ||
| Deduction on Account of Contributions to Political Parties (Section 80GGB) | ||
| Deduction of Profits of Certain Industrial Undertakings or a Ship or a Hotel Business (Section 80-I) | ||
| Deduction of Profits of Undertakings Engaged in Development of Infrastructure Facilities (Section 80-IA) | ||
| Deduction of Profits of Undertakings Engaged in Development of SEZs and Industrial Parks (Section 80-IA) | ||
| Deduction of Profits of Undertakings Engaged in Providing Telecommunication Services (Section 80-IA) | ||
| Deduction of Profits of Undertakings Engaged in Generation, Transmission and Distribution of Power (Section 80-IA) | ||
| Deduction of Profits of Undertaking Engaged in Revival of Power Plant (Section 80-IA) | ||
| Deduction of Profits of Undertakings Engaged in Development of SEZs in Pursuance to SEZ Act, 2005 (Section 80-IAB) | ||
| Deduction of Profits of Industrial Undertakings Operating in the Small-Scale Sector (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Located in Jammu and Kashmir (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Located in Industrially Backward States Other than Jammu and Kashmir (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Located in Backward States/UTss (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Derived from Multiplex Theatre and Convention Centre (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Derived from Development of Scientific Research (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Derived from Production of Mineral Oil (Section 80-Ib) | ||
| Deduction of Profits of Industrial Undertakings Derived from Housing Projects (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Derived from Operating a Cold Chain Facility (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Derived from Integrated Business of Handling, Storage and Transportation of Food Grains (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Derived from Processing, Preservation and Packaging of Fruits and Vegetables (Section 80-IB) | ||
| Deduction of Profits of Industrial Undertakings Derived from Hospital in Rural Area (Section 80-IB) | ||
| Deduction of Profits of Undertakings Set-Up in North Eastern States (Section 80-IC) | ||
| Deduction of Profits of Undertakings Set-Up in Sikkim (Section 80-IC) | ||
| Deduction of Profits of Undertakings Set-Up in Uttarakhand (Section 80-IC) | ||
| Deduction of Profits of Undertakings Set-Up in Himachal Pradesh (Section 80-IC) | ||
| Deduction of Profits from Business of Collecting and Processing of Bio-Degradable Waste (Section 80JJA) | ||
| Deduction In Respect of Employment of New Workmen (Section 80JJAA) | ||
| Deduction In Respect of Certain Incomes of Offshore Banking Units [OBUS] and International Financial Services Centre [IFSC] (Section 80LA) | ||
| Total | ||
| Less : Net Additional Tax Liability On Account Of MAT | ||
| Additional Tax Liability on Account Of MAT : 29388 | ||
| Less - Credit Claimed For MAT Payment Made In Earlier Years : 3972 | ||
| Net Revenue Forgone | ||
