Sections applicable to Afforestation

Please advise
what are the sections which are related to afforestation ?
For and Individual as well as company.
Replies (2)
Quick Summary
This discussion focuses on identifying the specific sections of the Income Tax Act 1995 relevant to afforestation activities. It aims to clarify which provisions apply to both individual taxpayers and companies looking to engage in or benefit from afforestation projects. Section 35CCB is highlighted as a key area of interest for understanding these tax implications.

Section 35CCB in Income Tax Act 1995
Section 35CCB

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