Which provision of the Income-tax Act, 2025 deals with the qualifying North-Eastern undertaking deduction for the statutory 2007–2017 commencement window?

Section 143 allows a deduction of all the profits, for ten consecutive tax years, of an undertaking that began manufacture, substantial expansion or an eligible business in a North-Eastern State between 1 April 2007 and 31 March 2017. Section 140 is the deduction for eligible start-ups, section 154 the deduction for persons with disability, and section 202 the default tax regime.