This deduction is available only if assessee has PGBP income from collecting and processing bio degradable waste.
Amount of Deduction
100% Deduction available of such profits
for 5 years starting with the year business commenced
This waste should be used for any of the following purpose
(a) Generating power
(b) Producing Bio-Gas
(c) Producing organic manure.
(d) Producing bio fertilizer / bio-pesticides
(e) Making pellets or briquettes for fuel.