Manufacturing business definition expanded to include electricity generation, affecting deduction eligibility under amended tax provision.

Amendment to section 115BAB substitutes the exclusion language in sub section (2)(c)(i) to add an additional exclusion for the dividend deduction provision in Chapter VI A and inserts an Explanation that the "business of manufacture or production of any article or thing" includes the business of generation of electricity, thereby expanding the statutory definition of manufacturing for incentive eligibility.

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