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— official CBDT correspondence
Section 145 — Deduction for businesses engaged in collecting and processing of bio-degradable waste: its source in the Income-tax Act, 1961
Section 145 (Deduction for businesses engaged in collecting and processing of bio-degradable waste) of the Income-tax Act, 2025 corresponds to Section 80JJA (Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 80JJA — Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
read both texts · §80JJA (1961) vs §145 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 145 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 80JJA of the Income-tax Act, 1961.
What does Section 145 of the Income-tax Act, 2025 deal with?
Section 145 — "Deduction for businesses engaged in collecting and processing of bio-degradable waste", under CHAPTER VIII - Deductions to be made in computing total income of the Income-tax Act, 2025.
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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · chapter viii - deductions to be made in computing total income · income-tax act, 2025
- Section 141 — Deduction in respect of profits and gains from certain industrial undertakings
- Section 142 — Deductions in respect of profits and gains from housing projects
- Section 143 — Special provisions in respect of certain undertakings in North-Eastern States
- Section 144 — Special provisions in respect of newly established Units in Special Economic Zones
- Section 146 — Deduction in respect of additional employee cost
- Section 147 — Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
- Section 148 — Deduction in respect of certain inter-corporate dividends
- Section 149 — Deduction in respect of income of co-operative societies
frequently looked up · income-tax act, 2025
§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536