Deduction u/s 80IA

yes rental income is alos eligible for deduction under section 80-IA(or 80-IAB) if it is incidental to business of any undertaking, which develops, develops and operates, or maintains and operates an industrial park (or SEZ).....

in case of underataking engaged in development / operating/maintaining and operating an industrial park the time limit is from 01.04.1997 to 31.3.2009 (u/s80-IA) ....

the same time limit is in case of undertaking engaged in development / operating/maintaining and operating SEZ (notified by central government)

in case of SEZs notified on or after 01.04.2005 the same deduction is available to the developer of SEZ but under section 80-IAB