Dear Sir,

I want to know in order to claim deduction under section 80IB (11A) for intergrated business of handling, storage and transportation of foodgrains what are the basic requirements for business prospective. If a Pvt. Ltd. company generally purchase foodgrains from market or farmers and then store them at a warehouse or godown and then sale that in open market and pay all freight charges for transportation, hadling charges like-loading and unloading charges and rent of warehouse or godown, is this enough for claiming deduction u/s 80IB(11A). 

Is it compulsory to have own transportation for claimimg deduction under 80IB(11A)?????

What here hadling means???  Is it requires any scientific process or just loading-unloading of food grains or repacking of foodgrains also qualified for handling in this section???

Assessee also preparing separate Profit & Loss Account for this eligible business and also filed form 10CCB electronically and also filed return of income on due time.

Assessee is not utilizing any old plant & machinery but taken godown on rent for storage purpose.

Now tell me whether in this scenario company will be able to claim deduction U/s 80IB (11A) or not???

If No then what are the changes required in above business model.

Thanking you.