Major Tax Expenditure on Non-CorporateĀ (Sample Firms/AOPs/BOIs) Sector in India (2010-2011 and 2011-2012) | ||
(Rs. in Crore) | ||
Nature of incentive | Revenue Forgone (2010-11) | Projected Revenue Forgone (2011-12) |
Deduction of Export Profits of STPI Units (Section 10A) | ||
Deduction of Export Profits of EHTP Units (Section 10A) | ||
Deduction of Export Profits of Units Located in SEZs (Section 10A and 10AA) | ||
Deduction of Export Profits of Units Located in EPZs (Section 10A) | ||
Deduction of Export Profits of Units located in FTZs (Section 10A) | ||
Deduction of Export Profits of Export Oriented Units [EOUs] (Section 10B) | ||
Accelerated Depreciation (Section 32) | ||
Deduction/weighted Deduction for Expenditure on Scientific Research (Section 35 (1), (2AA) and (2AB)) | ||
Deduction for Expenditure on Eligible Projects or Schemes for the Social and Economic Uplift of the Public (Section 35AC) | ||
Deduction on Account of Donations to Charitable Trusts and Institutions (Section 80G) | ||
Deduction on Account of Donations for Scientific Research or Rural Development (Section 80GGA) | ||
Deduction on Account of Contributions to Political Parties (Section 80GGC) | ||
Deduction of Profits of Certain Industrial Undertakings or a Ship or a Hotel Business (Section 80-I) | ||
Deduction of profits of undertakings engaged in development of infrastructure facilities (section 80-IA) | ||
Deduction of profits of undertakings engaged in development of SEZs and Industrial Parks (section 80-IA) | ||
Deduction of profits of undertakings engaged in providing telecommunication services (section 80-IA) | ||
Deduction of profits of undertakings engaged in generation, transmission and distribution of power (section 80-IA) | ||
Deduction of profits of undertaking engaged in revival of power plant (section 80-IA) | ||
Deduction of profits of undertakings engaged in development of SEZs in pursuance to SEZ Act, 2005 (section 80-IAB) | ||
Deduction of profits of industrial undertakings operating in the small-scale sector (section 80-IB) | ||
Deduction of profits of industrial undertakings located in Jammu & Kashmir (section 80-IB) | ||
Deduction of profits of industrial undertakings located in industrially backward States other than Jammu & Kashmir (section 80-IB) | ||
Deduction of profits of industrial undertakings located in backward States/UTss (section 80-IB) | ||
Deduction of profits of industrial undertakings derived from multiplex theatre and convention centre (section 80-IB) | ||
Deduction of profits of industrial undertakings derived from development of scientific research (section 80-IB) | ||
Deduction of profits of industrial undertakings derived from production of mineral oil (section 80-IB) | ||
Deduction of profits of industrial undertakings derived from housing projects (section 80-IB) | ||
Deduction of profits of industrial undertakings derived from operating a cold chain facility (section 80-IB) | ||
Deduction of profits of industrial undertakings derived from integrated business of handling, storage and transportation of food grains (section 80-IB) | ||
Deduction of profits of industrial undertakings derived from processing, preservation and packaging of fruits and vegetables (section 80-IB) | ||
Deduction of profits of industrial undertakings derived from hospital in rural area (section 80-IB) | ||
Deduction of profits of undertakings set-up in North Eastern States (section 80-IC) | ||
Deduction of profits of undertakings set-up in Sikkim (section 80-IC) | ||
Deduction of profits of undertakings set-up in Uttaranchal (section 80-IC) | ||
Deduction of profits of undertakings set-up in Himachal Pradesh (section 80-IC) | ||
Deduction of profits from business of collecting and processing of bio-degradable waste (section 80JJA) | ||
Deduction in respect of certain incomes of Offshore Banking Units [OBUs] and International Financial Services Centre [IFSC] (section 80LA) | ||
Deduction of profits of cooperative societies (section 80P) | ||
Total |