Accelerated depreciation wherever provided in IT Act will be limited to maximum 40% from 1.4.2017

Benefit of deductions for Research would be limited to 150% from 1.4.2017 and 100% from 1.4.2020

Benefit of section 10AA to new SEZ units will be available to those units which commence activity before 31.3.2020.

The weighted deduction under section 35CCD for skill development will continue up to 1.4.2020