Deduction u/s 80-IA in respect of an undertaking involved in windmill power generation

as per sub-section 1 of section 80-IA Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section [4] [such business being hereinafter referred to as the eligible business], there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to hundred per cent of the profits and gains derived from such business for ten consecutive assessment years.

Thus the deduction u/s 80-IA available only to undertaking and enterprise. Thus the individual is not eligible to claim the deduction u/s 80-IA.

Thank you for the clarification.