Revenue Impact of Major Tax Incentives for Non-Corporate Taxpayers (Firms/AOPs/BOIs) in India (2020-2021 and 2021-2022) | ||
(Rs. in Crore) | ||
Nature of Incentive | 2020-2021 | 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 80GGC) | ||
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 Generation, Transmission and Distribution of Power (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 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 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 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 [Obusj and International Financial Services Center (Section 80-La) | ||
Deduction in Respect of Profits of Cooperative Societies (Section 80P) | ||
Total |