Benefits for the Investors in India

Section 32 of IT act provides Accelerated Depreciation of 80 % of the invested capital to professionals companies with tax liability

Investors can set off their tax liability on the taxable income to the tune of 80% in the 1st year, and subsequently 20% in the 2nd year

Section 80-IA (sub section 4) of income tax Act, 1961 allows 100% tax waiver on the income generated for any single 10 year period during first 15 years of operational life of a power generation project.