EARLIER
Deduction Available as follows
|
Expenditure on |
Approved Company |
Normal Business |
|
Land |
(No Deduction) |
(No Deduction) |
|
Building |
100% |
100% |
|
Other Expenses (Revenue Expenditure or Capital Expenditure) |
200% |
100% |
Now
|
Expenditure |
Approved Company |
Normal Business |
|
Land |
(No Deduction) |
(No Deduction) |
|
Building |
100% |
100% |
|
Other Expenses (Revenue Expenditure or Capital Expenditure) |
150% (FY 2017-18 to FY 2019-20) 100% (FY 2020-21 to FY 2021-22) |
100% |