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Home > Income Tax Act 2025 > Section-145Last Updated: Feb 14th 2025

Section-145 : Deduction for businesses engaged in collecting and processing of bio-degradable waste

Learn to understand the section-145 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-145 as per act

  1. If 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,—

    1. generating power; or
    2. producing bio-fertilizers, bio-pesticides or biological agents; or
    3. producing bio-gas; or
    4. making pellets or briquettes for fuel or organic manure, there shall be allowed a deduction equal to the whole amount of such profits and gains for five consecutive tax years, beginning with the tax year in which such business commences.

2. Help and useful links for Section-145

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



How to get help from EZTax.in



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.