| Revenue Impact of Major Tax Incentives for Corporate Taxpayers in India (2020-2021 and 2021-2022) | ||
| (Rs. in Crore) | ||
| Nature of Incentive | Revenue Impact 2020-2021 | Projected Revenue Impact 2021-2022 |
| Deduction of Export Profits of Units Located in Sezs (Section 10Aa) | ||
| Accelerated Depreciation (Section 32) | ||
| Deduction/Weighted Deduction For Expenditure on Scientific Research (Section 35(1), (2Aa) & (2Ab)) | ||
| Deduction in Respect of Specified Business (Section 35Ad) | ||
| Deduction on Account of Donations to Charitable Trusts and Institutions (Section 80G) | ||
| Deduction on Account of Contributions to Political Parties (Section 80Ggb) | ||
| Deduction of Profits of Undertakings Engaged in Development of Infrastructure Facilities (Section 80-La) | ||
| Deduction of Profits of Undertakings Engaged in Development of Sezs and Industrial Parks (Section 80-La) | ||
| 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-La) | ||
| Deduction of Profits of Undertaking Engaged in Revival of Power Plant (Section 80-La) | ||
| 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 Located in Jammu & Kashmir (80-Ib) | ||
| Deduction of Profits of Industrial Undertakings Derived From Production of Mineral Oil and Natural Gas (Section 80-Ib) | ||
| Deduction of Profits of Industrial Undertakings Derived From Housing Projects (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 Areas (Section 80-Ib) | ||
| Deduction of Profits and Gains From Housing Projects (Section 80-Iba) | ||
| 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 80JJAA) | ||
| 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 Center (Section 80-La) | ||
| Total | ||
| Less: Additional Tax Liability on Account of Mat | ||
| Reduced by Mat Credit Claimed | ||
| Net Additional Tax Due to Mat | ||
| Total Revenue Forgone | ||
