https://www.scconline.com/blog/post/2021/06/14/explained-scope-of-section-80-ia5-of-the-income-tax-act-1961-with-respect-to-determination-of-quantum-of-deduction-under-section-80-ia1/
Explained| Scope of Section 80-IA(5) of the Income Tax Act, 1961 with respect to determination of quantum of deduction under Section 80-IA(1)