The assessee engaged in the business of collection and processing of bio degradable waste are eligible to get deduction under this section.
Provisions in the Income Tax Act related to Section 80JJA
80JJA Where the gross total income of an assessee includes any profits and gains derived from the business of collecting and processing or treating of bio-degradable waste for generating power [or producing bio-fertilizers, bio-pesticides or other biological agents or for producing bio-gas or] making pellets or briquettes for fuel or organic manure, there shall be allowed, in computing the total income of the assessee, [a deduction of an amount equal to the whole of such profits and gains for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which such business commences
Income Tax Deductions under Chapter VIA
Section 80IE Special provisions in respect of certain undertakings in