Deduction u/s 35AD is available in respect of expenditure on specified business provided such business commenced its operation on or after 01-04-2009 subject to an exception that:

• A. Business of industrial undertaking may be commenced at any time on or after 01-04- 2007
• B. Business of laying and operating a cross-country natural gas pipeline network may be commenced at any time on or after 01-04-2007
• C. Business of cold chain facility may be commenced at any time on or after 01-04- 2007
• D. All of the above