Home > Income Tax Act 2025 > Section-140Last Updated: Feb 21st 2025
Section-140 seeks to provide deduction to eligible start up in respect of profits and gains of eligible businesses, which have high potential of employment generation, subject to certain conditions specified therein. Learn to understand the section-140 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.